Connecticut has a graduated state income tax, which means different layers of taxable income are taxed at different rates. It is one of the more important state tax calculations for New England workers because Connecticut wages can be affected by state tax, federal income tax, Social Security, Medicare, deductions, and withholding choices all at the same time.
This page brings the Connecticut income tax picture together in one place: the state brackets, Connecticut deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Connecticut state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 2% | Up to $10,000 | Up to $20,000 | Up to $10,000 | Up to $16,000 |
| 4.5% | $10,000 – $50,000 | $20,000 – $100,000 | $10,000 – $50,000 | $16,000 – $80,000 |
| 5.5% | $50,000 – $100,000 | $100,000 – $200,000 | $50,000 – $100,000 | $80,000 – $160,000 |
| 6% | $100,000 – $200,000 | $200,000 – $400,000 | $100,000 – $200,000 | $160,000 – $320,000 |
| 6.5% | $200,000 – $250,000 | $400,000 – $500,000 | $200,000 – $250,000 | $320,000 – $400,000 |
| 6.9% | $250,000 – $500,000 | $500,000 – $1,000,000 | $250,000 – $500,000 | $400,000 – $800,000 |
| 6.99% | Over $500,000 | Over $1,000,000 | Over $500,000 | Over $800,000 |
Brackets apply to Connecticut taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Connecticut's personal tax credit (up to 75% of the tax at lower and moderate incomes) is included: the calculator reduces it smoothly as income rises, while Connecticut's official table steps it down in 5-point increments — so results in the phase-out range can differ by a few percent of the tax.
Connecticut uses a graduated income tax system rather than a single flat rate. The table above shows the current Connecticut brackets for each filing status. Your marginal rate is the rate applied to your next dollar of taxable income, while your effective rate is the average rate across all of your taxable income.
Connecticut standard deduction, exemptions, and adjustments
| Filing Status | Personal exemption (phased) | Personal Exemption |
|---|---|---|
| Single | Up to $15,000 — phases down to $0 between AGI $30,000 and $45,000 | $0 |
| Married Filing Jointly | Up to $24,000 — phases down to $0 between AGI $48,000 and $72,000 | $0 |
| Married Filing Separately | Up to $12,000 — phases down to $0 between AGI $24,000 and $36,000 | $0 |
| Head of Household | Up to $19,000 — phases down to $0 between AGI $38,000 and $57,000 | $0 |
These amounts are subtracted from income before Connecticut's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Connecticut has no standard deduction — the amount shown is Connecticut's personal exemption, which phases out as income rises (shown here with the same phase-out).
Connecticut taxable income does not always match federal taxable income. The state has its own exemptions, credits, additions, subtractions, and retirement-income rules that can change how much income is subject to Connecticut tax. The table above shows the Connecticut deduction and adjustment rules stored in the PaycheckNet database.
Connecticut local income taxes
Connecticut does not generally have a broad city income tax system like New York City or many Ohio municipalities. Local governments may still collect other taxes and fees, especially property taxes, but those are separate from local income tax withholding on wages. If the database contains any Connecticut locality-specific income tax entries, they will appear in the table above.
What you actually pay in Connecticut
| Gross Income | Federal | Connecticut | FICA | Combined |
|---|---|---|---|---|
| Up to $15,000 | -7.65% | -3.06% | 7.65% | -3.06% |
| $15,000 – $16,100 | 7.65% | 5.06% | 7.65% | 20.36% |
| $16,100 – $18,800 | 17.65% | 4.28% | 7.65% | 29.58% |
| $18,800 – $25,000 | 10% | 0.83% | 7.65% | 18.48% |
| $25,000 – $28,500 | 10% | 2.17% | 7.65% | 19.82% |
| $28,500 – $30,000 | 12% | 2.54% | 7.65% | 22.19% |
| $30,000 – $45,000 | 12% | 6.82% | 7.65% | 26.47% |
| $45,000 – $64,500 | 12% | 8.33% | 7.65% | 27.98% |
| $64,500 – $66,500 | 12% | 5.5% | 7.65% | 25.15% |
| $66,500 – $115,000 | 22% | 5.5% | 7.65% | 35.15% |
| $115,000 – $121,800 | 22% | 6% | 7.65% | 35.65% |
| $121,800 – $184,500 | 24% | 6% | 7.65% | 37.65% |
| $184,500 – $200,000 | 24% | 6% | 1.45% | 31.45% |
| $200,000 – $217,875 | 24% | 6.5% | 2.35% | 32.85% |
| $217,875 – $265,000 | 32% | 6.5% | 2.35% | 40.85% |
| $265,000 – $272,325 | 32% | 6.9% | 2.35% | 41.25% |
| $272,325 – $515,000 | 35% | 6.9% | 2.35% | 44.25% |
| $515,000 – $656,700 | 35% | 6.99% | 2.35% | 44.34% |
| Over $656,700 | 37% | 6.99% | 2.35% | 46.34% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Connecticut each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Connecticut adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Connecticut Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $184 | $2,295 | $3,899 | $26,101 | 13% |
| $50,000 | $3,820 | $1,524 | $3,825 | $9,169 | $40,831 | 18.3% |
| $75,000 | $7,670 | $3,375 | $5,738 | $16,783 | $58,218 | 22.4% |
| $100,000 | $13,170 | $4,750 | $7,650 | $25,570 | $74,430 | 25.6% |
| $150,000 | $24,734 | $7,750 | $11,475 | $43,959 | $106,041 | 29.3% |
| $200,000 | $36,734 | $10,750 | $14,339 | $61,823 | $138,177 | 30.9% |
| $300,000 | $68,134 | $17,450 | $16,689 | $102,273 | $197,727 | 34.1% |
| $500,000 | $138,134 | $31,250 | $21,389 | $190,773 | $309,227 | 38.2% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
Connecticut's personal tax credit (up to 75% of the tax at lower and moderate incomes) is included: the calculator reduces it smoothly as income rises, while Connecticut's official table steps it down in 5-point increments — so results in the phase-out range can differ by a few percent of the tax.
The combined table shows what a Connecticut resident really pays on their next dollar once federal tax, Connecticut state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Connecticut as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Connecticut take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Connecticut as your state. To compare Connecticut against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Connecticut income tax flat or progressive?
Connecticut has a graduated state income tax, not a single flat income tax. Different layers of taxable income are taxed at different rates.
Does Connecticut tax Social Security benefits?
Connecticut can exclude Social Security benefits for taxpayers under certain income thresholds. The exact treatment depends on filing status and adjusted gross income, so check the deduction and adjustment table for the current rules.
Does Connecticut have local income tax?
Connecticut does not generally have a broad local wage income tax system. Local property taxes and other charges may still apply, but those are separate from state income tax withholding.