Connecticut individual income tax
Connecticut's individual income tax is a tax on the income earned by residents, part-residents, and nonresidents of the state. The tax rates range from 3% to 6.99%.
April 18
Return due in 2023
6.99%
Top marginal tax rate
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Pay income tax online
Visit the official state government’s website to pay individual income tax online.
Visit MyConneCT
What is Connecticut income tax?
Individual income tax
Individual income tax is a type of direct tax levied by Connecticut on individuals that meet the taxable criteria.
Taxable incomes
Connecticut taxes incomes from wages, dividends, interests and capital gains.
Tax brackets
Connecticut has 7 individual income tax brackets from 3% to 6.99%.
Standard deductions
There are no standard deductions in Connecticut.
Personal exemptions
Max personal exemption is $15,000 for singles, $12,000 for married filing separately, $19,000 for head of household and $24,000 for married filing jointly for the year 2022.
2022 tax rates
The following is the list of income tax rates for the tax year of 2022
| Connecticut taxable income | Tax rate |
|---|---|
| $0 - $10,000 | 3% |
| $10,001 - $50,000 | 5% |
| $50,001 - $100,000 | 5.5% |
| $100,001 to $200,000 | 6% |
| $200,001 to $250,000 | 6.5% |
| $250,001 - $500,000 | 6.9% |
| $500,001+ | 6.99% |
Individual income tax
The State of Connecticut requires you to pay taxes if you are a resident or part-resident (regardless of the whether they were earned within the state or not) or a non-resident that earns income from Connecticut.
Types of taxable incomes
The income types on which tax is levied are:
In Connecticut, all types of income are generally subject to personal income tax unless they are specifically exempt by state law. This includes, but is not limited to, wages and salary, dividends, capital gains, royalties, and other types of income.
File return
To file a tax return in Connecticut, taxpayers must complete and submit a tax return form. The tax return form requires taxpayers to report their taxable income and any credits or deductions they are eligible to claim. Taxpayers must also calculate their tax liability and pay any taxes owed by the due date.
Individuals who anticipate owing over $500 in income tax, in addition to taxes already withheld, must make four estimated tax payments (quarterly).
Due
quarterly or annually
Pay taxes
Taxes in Connecticut are due by 18 April, 2023. Go to the official Connecticut Department of Revenue Services website - MyConneCT.
An extension in paying taxes can be requested if it can be proved that paying on time will cause hardships, by filing Form CT-1127
Form CT-1127
Type of tax
graduated tax
Due
quarterly or annually
Deductions
Tax deductions are a reduction in the amount of income that is subject to taxation. It allows taxpayers to lower the amount of taxable income they have, which in turn reduces the amount of tax they owe. Tax deductions are available for a wide range of expenses, such as charitable donations, mortgage interest, medical expenses, and business expenses.
Credits
A tax credit allows taxpayers to reduce the amount of taxes they are required to pay. This is different from a tax deduction, which reduces the amount of income that is subject to taxation. Tax credits are applied directly to the tax liability, while deductions are applied to the taxable income.
Exclusions
Tax exclusions are an amount of money or income that is not subject to taxation. This means that taxpayers do not have to pay taxes on this income.
Residency
Residency in Connecticut refers to an individual's permanent home or place of residence in the state.
Connecticut resident
A Connecticut resident is someone who is domiciled in Connecticut for the entire year or if you had a permanent place of abode for more than 6 months.
Connecticut part-year resident
An Connecticut Part-Year Resident is someone who moved into or out of the state during the tax year.
Part-residents are required to file returns and pay taxes on their total income and income from Connecticut during the time of their residency in the state.
Part-residents are taxed similar to residents, with their income prorated based on their time of residency in the state.
Connecticut non-resident
A Connecticut Nonresident is someone who does not have a permanent residence in the state.
Nonresidents who receive income from Connecticut sources are required to file and pay Connecticut taxes.
Frequently asked questions
Business entities in Connecticut
There are several business entities in Connecticut
Connecticut LLC
Page sponsorWhy we like StartGlobal?
My genuine thoughts
Willy Justin
Founder, Statepedia
StartGlobal: Legal + Taxes + Bookkeeping for solopreneurs
Product
For small businesses, managing taxes, accounting and everything legal is just a pain. Nobody wants to do it, but they have to. Instead of working with CPAs, attorneys and others separately, Start brings all of them under a single subscription. It’s just smooth.
Team
I know the team behind StartGlobal very well. It’s a very hardworking group of individuals who are genuinely passionate about small businesses. They are backed by successful founders like Balaji Srinivasan, Biz Stone(Twitter) and others.
Price
Getting a CPA or attorney is a matter of thousands of dollars. It’s just unfair to pay so much when you’re a small business. Start has a single subscription that covers it all. It is a definite money saver.
$599 one-time