Connecticut state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Seven graduated rates from 2% up to 6.99% on the highest incomes, with phase-outs that can make higher earners pay the top rate on more of their income. Verify current-year figures. |
| Tax agency | Connecticut Department of Revenue Services (DRS) |
| Main individual return | Form CT-1040 (residents); Form CT-1040NR/PY (nonresidents and part-year residents) |
| Local income taxes | No local income taxes. Towns tax real estate and motor vehicles. |
| Sales tax | A 6.35% state rate with no local sales taxes, so the rate is uniform statewide for most goods. |
| Property tax | Billed by towns and cities using a mill rate. Connecticut also taxes motor vehicles as local personal property, and offers a state income tax credit for some property taxes paid. |
| Retirement & Social Security | Social Security is exempt below income thresholds ($75,000 single, $100,000 joint) and partly taxable above them. Pension and IRA income rules phase in and depend on income; check DRS guidance. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Connecticut Department of Revenue Services (DRS) website.
How Connecticut income tax works
Connecticut levies a graduated income tax with seven rates, from 2% on the first slice of income up to 6.99% on the highest. What makes it less straightforward than the table suggests is the set of phase-outs and recapture rules. As income rises, the benefit of the lower brackets and the personal exemption is gradually taken away, and Tax Foundation notes that many high-income filers effectively pay their top rate on most of their income. DRS publishes a Tax Calculation Schedule with the exact phase-out tables each year, and it is worth using the schedule instead of the bracket list when estimating.
Connecticut also uses personal tax credits, applied on a sliding scale by income, and offers a state earned income tax credit (the state’s published description is a percentage of the federal EITC, with an extra amount for qualifying families with children). Because credit percentages and income limits are set by statute and change, confirm them in the current-year CT-1040 instructions. For the federal credit, see our EITC requirements guide.
Property taxes are where many Connecticut households feel the most local impact: towns set a mill rate and bill real estate and cars, and the state offers a credit against the income tax for some property taxes paid. Sales tax is a uniform 6.35% statewide with no local add-ons, per Tax Foundation’s mid-2026 data. Retirees should note that Social Security is exempt only below an income limit and partially taxed above it.
Filing your Connecticut return and free options
Residents file Form CT-1040 by the federal due date. DRS’s secure portal is myconneCT, where you can file, pay, set up payment plans and check refunds; DRS’s filing page describes filing CT-1040 free through myconneCT or through approved third-party software, so check which option fits your return. Connecticut also participates in the IRS Free File ecosystem; start from the DRS page to be sure you reach the state-approved link.
If you owe and cannot pay, DRS offers payment plans through myconneCT, and our guide on what to do if you can’t pay covers the general principles. See also our free federal filing options.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Connecticut residents often ask about
- Use the schedule, not the table: phase-outs make the effective rate differ from the bracket list for many filers.
- Property tax credit: a credit against the state income tax is available to some taxpayers for property taxes paid; eligibility and limits are set by law.
- Car tax: towns bill an annual property tax on registered vehicles, separate from the state income tax.
- Paid leave payroll deduction: the Connecticut Paid Leave contribution on your paycheck is separate from income tax.
- Nonresidents and commuters: if you live in one state and work in another, you may need to file in both and claim a credit; see our filing guide for the basics.
Official Connecticut links
- Connecticut Department of Revenue Services
- DRS: myconneCT filing and paying
- DRS: resident income tax information
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What are Connecticut’s income tax rates?
Seven graduated rates ranging from 2% to 6.99%, plus phase-outs that affect higher earners. Use DRS’s current Tax Calculation Schedule for an exact figure.
Can I file Connecticut taxes for free?
DRS says you can file CT-1040 through myconneCT at no charge, and approved software may offer free options. Check the DRS filing page for current details.
Does Connecticut tax Social Security?
Partly. Benefits are generally exempt below $75,000 AGI for single filers and $100,000 for joint filers, with a partial subtraction above those levels.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.