Connecticut personal income taxes are discussed.
In Connecticut, a personal income tax is imposed on the Connecticut taxable income of each individual. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or a sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.
The following are the rates for Connecticut.
| Single or Married Filing Separately | |
|---|---|
| Taxable Income | Tax Due |
| $0 to 10,000 | 3.0% |
| $10,001 to $50,000 | $300.00, plus 5.0% of the excess over $10,000 |
| $50,001 to $100,000 | $2,300, plus 5.5% of the excess over $50,000 |
| $100,001 to $200,000 | $5,050, plus 6.0% of the excess over $100,000 |
| $200,001 to 250,000 | $11,050, plus 6.5% of the excess over $200,000 |
| $250,001 and over | $14,300, plus 6.70% of the excess over $250,000 |
| Filing Jointly or Qualifying Widow(er) | |
|---|---|
| Taxable Income | Tax Due |
| $0 to $20,000 | 3.0% |
| $20,001 to $100,000 | $600.00, plus 5.0% of the excess over $20,000 |
| $100,001 to $200,000 | $4,600, plus 5.5% of the excess over $100,000 |
| $200,001 to $400,000 | $10,100, plus 6.0% of the excess over $200,000 |
| $400,001 to $500,000 | $22,100, plus 6.5% of the excess over $400,000 |
| $500,001 and over | $28,600, plus 6.70% of the excess over $500,000 |
| Head of Household | |
|---|---|
| Taxable Income | Tax Due |
| $0 to $16,000 | 3% |
| $16,001 to $80,000 | $480.00, plus 5.0% of the excess over $16,000 |
| $80,001 to $160,000 | $3,680, plus 5.5% of the excess over $80,000 |
| $160,001 to $320,000 | $8,080, plus 6.0% of the excess over $160,000 |
| $320,001 to $400,000 | $17,680, plus 6.5% of the excess over $320,000 |
| $400,001 and over | $22,880, plus 6.70% of the excess over $400,000 |
For tax years beginning on or after January 1, 2011, the 3% rate is phased out for higher-income individuals.