Connecticut Tax Guide: Progressive Brackets & Filing
Navigate Connecticut's seven income tax brackets, high property taxes, and available deductions for the 2025 tax year.
Tax Overview
Connecticut has one of the higher overall tax burdens in the nation, with a progressive income tax featuring seven brackets and a top rate of 6.99%. The state also imposes a 10% surcharge on tax liability for single filers with Connecticut AGI over $200,000 and joint filers over $400,000, effectively increasing the top rate further. The tax code includes a personal tax credit that phases out at higher income levels.
Property taxes in Connecticut are among the highest in the country, with an effective rate around 2.0%. This is driven by the state's reliance on local property taxes to fund municipal services and education. The combination of high income taxes and high property taxes gives Connecticut one of the heaviest overall tax burdens in the nation.
On the positive side, Connecticut's sales tax rate of 6.35% is moderate compared to other high-tax states, and many necessities including groceries and clothing under $50 are exempt. The state also does not tax Social Security benefits for most residents, and there are various credits and exemptions available for lower and middle-income taxpayers to offset some of the burden.
Income Tax
Connecticut also imposes a 10% surcharge on tax liability for high-income filers, effectively increasing the top rate beyond 6.99%.
| Income Range | Tax Rate |
|---|---|
| $0 – $10,000 | 3% |
| $10,001 – $50,000 | 5% |
| $50,001 – $100,000 | 5.5% |
| $100,001 – $200,000 | 6% |
| $200,001 – $250,000 | 6.5% |
| $250,001 – $500,000 | 6.9% |
| $500,001 + | 6.99% |
Sales Tax
Property Tax
Key Deductions in Connecticut
- ✓Personal tax credit that phases out at higher incomes
- ✓Property tax credit up to $300 for qualifying homeowners
- ✓Pension and annuity income exemption (up to 100% for qualifying income)
- ✓Angel investor tax credit for investments in qualified businesses
- ✓Connecticut 529 plan contribution deduction (up to $5,000 single)
- ✓Earned income tax credit (30.5% of federal EITC)
Filing Information
Filing Deadline: April 15
Tax Authority: Connecticut Department of Revenue Services
Phone: (860) 297-5962
Website: https://portal.ct.gov/DRS
Frequently Asked Questions
Why are Connecticut property taxes so high?
Does Connecticut tax Social Security?
Is clothing taxed in Connecticut?
What is the Connecticut income tax surcharge?
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