What are Connecticut's income tax brackets for 2024?

Connecticut uses seven graduated brackets from 2% to 6.99%. For single filers the rates are 2% up to $10,000, 4.5% to $50,000, 5.5% to $100,000, 6% to $200,000, 6.5% to $250,000, 6.9% to $500,000, and 6.99% above $500,000. Joint-filer thresholds are roughly doubled.

Does Connecticut have a standard deduction?

No. Connecticut does not offer a standard deduction. Instead it grants a personal exemption that reduces taxable income — $15,000 for single filers and $24,000 for joint filers — which phases out by $1,000 for every $1,000 of CT AGI above the threshold for your status.

What is the top Connecticut income tax rate?

The top marginal rate is 6.99%, applied to taxable income above $500,000 for single filers and $1,000,000 for married couples filing jointly. Connecticut also applies a benefit-recapture surcharge that can claw back the lower-bracket savings for very high earners.

Is federal tax included in this calculator?

No. This tool computes only the Connecticut state income tax. Federal income tax, FICA, and the Connecticut Paid Family and Medical Leave contribution are separate. Use it to estimate the state-level line of your overall tax picture.

How does the Connecticut personal exemption phase out?

The exemption is reduced by $1,000 for each $1,000 of CT AGI above the phase-out threshold for your filing status. For a single filer the phase-out begins at $30,000 of CT AGI and the exemption reaches zero by $45,000, so middle and higher earners receive little or none of it.

Connecticut Income Tax Calculator

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Connecticut levies a graduated state income tax with seven brackets that climb from 2% to a top rate of 6.99%. This calculator applies the official 2024 thresholds for your filing status, subtracts your phasing personal exemption, and shows the tax due along with your effective and marginal rates.

How it works

Connecticut taxes income in seven slices. For a single filer the first $10,000 of taxable income is taxed at 2%, the next band up to $50,000 at 4.5%, up to $100,000 at 5.5%, up to $200,000 at 6%, up to $250,000 at 6.5%, up to $500,000 at 6.9%, and everything above $500,000 at 6.99%. Married couples filing jointly use thresholds roughly twice as wide.

Taxable income is computed as:

taxable = CT AGI − personal exemption
tax     = sum over brackets of (slice in bracket × bracket rate)

Connecticut has no standard deduction. The personal exemption is $15,000 single or $24,000 joint, but it phases out by $1,000 for every $1,000 of CT AGI above the threshold for your status, so most filers above the lower-middle range receive little of it.

Example

A single filer with $75,000 of CT AGI has phased entirely out of the personal exemption (it reaches zero at $45,000 of AGI for single filers), so taxable income is the full $75,000. The tax is 2% of $10,000 ($200) + 4.5% of $40,000 ($1,800) + 5.5% of the remaining $25,000 ($1,375), totaling about $3,375 — an effective rate near 4.5%.

Notes

Connecticut also applies a 3% phase-out add-back and a benefit-recapture surcharge that gradually eliminate the savings from the lower brackets for high earners; this simplified tool models the standard graduated brackets and the exemption phase-out. Credits such as the property-tax credit and the earned-income credit are not modeled. Always confirm your figures against the current Form CT-1040 instructions at portal.ct.gov/DRS.