Connecticut State Income Tax Withholding
Last Updated: January 2026
Overview
Connecticut uses a progressive income tax system with seven tax brackets. The state also has a personal exemption that phases out at higher income levels, effectively increasing the marginal rate for middle-income taxpayers.
2026 Tax Rates
All Filing Statuses
| Taxable Income | Tax Rate |
|---|---|
| $0 - $10,000 | 2.0% |
| $10,001 - $50,000 | 4.5% |
| $50,001 - $100,000 | 5.5% |
| $100,001 - $200,000 | 6.0% |
| $200,001 - $250,000 | 6.5% |
| $250,001 - $500,000 | 6.9% |
| $500,001 and over | 6.99% |
Note: Bracket thresholds vary by filing status. The rates shown are for single filers. Married filing jointly thresholds are generally doubled.
Deductions and Exemptions
Personal Exemption
| Filing Status | Maximum Exemption |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $24,000 |
| Head of Household | $19,000 |
Phase-Out: The personal exemption phases out for higher-income taxpayers, potentially reducing the exemption to zero.
No Standard Deduction
Connecticut does not have a standard deduction. The personal exemption serves as the primary reduction to taxable income.
Special Considerations
State W-4 Form
Connecticut requires Form CT-W4 for state withholding. This form must be completed in addition to the federal W-4.
Withholding Code
Employees select a withholding code (A through F, or D' for certain exemptions) on Form CT-W4. The code determines the amount of withholding based on filing status and number of dependents.
Supplemental Wages
Connecticut taxes supplemental wages (bonuses, commissions) using the standard withholding tables or an optional flat rate method.
No Local Income Taxes
Connecticut does not have local income taxes.
Paid Leave
Connecticut has a Paid Family and Medical Leave program:
| PFML Component | 2026 Rate |
|---|---|
| Employee Contribution | 0.5% of wages |