Connecticut taxes income, sales and property, and the rules shift most years. This guide sets out the income tax and sales tax figures for 2026 and the other tax changes the Office of Legislative Research (OLR) and the Department of Revenue Services (DRS) have described. It is general information, not tax advice. For property taxes, see our explainer on mill rates and grand lists.
Income tax: seven rates for 2026
Connecticut uses graduated rates: each rate applies only to the slice of taxable income inside its bracket. The 2026 rates are 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9% and 6.99%.
Single and married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2% |
| $10,001 to $50,000 | 4.5% |
| $50,001 to $100,000 | 5.5% |
| $100,001 to $200,000 | 6% |
| $200,001 to $250,000 | 6.5% |
| $250,001 to $500,000 | 6.9% |
| Over $500,000 | 6.99% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $20,000 | 2% |
| $20,001 to $100,000 | 4.5% |
| $100,001 to $200,000 | 5.5% |
| $200,001 to $400,000 | 6% |
| $400,001 to $500,000 | 6.5% |
| $500,001 to $1,000,000 | 6.9% |
| Over $1,000,000 | 6.99% |
Other filing statuses, such as head of household, use their own bracket tables, which DRS publishes. The brackets above are drawn from OLR’s tax report and Connecticut General Statutes chapter 229, and DRS posts its own tax information for residents.
Why your bill may differ
The rate table is only the start. Exemptions, credits and recapture rules can raise or lower what a household owes, so the amount paid is not simply the top rate times income. Check the DRS resident income tax page, or the instructions for the Connecticut return, for your situation.
Sales tax: 6.35%
The state sales tax rate is 6.35%, according to OLR’s June 16, 2026 report on 2026 acts affecting taxes. OLR describes several 2026 changes, which come from Public Act 26-68, the budget adjustment:
- School supplies. Nonelectronic school supplies are exempt from the sales tax beginning July 1, 2026.
- Sales tax free week. The August sales tax free week now covers clothing and footwear under $300, and backpacks and cleated shoes under $300.
Other changes and credits OLR reports
- Cannabis: a single 10.75% tax applies from October 1, 2026.
- Family caregiver credit: a credit of up to $2,000 begins with tax year 2027, with adjusted gross income limits of $50,000 for single filers and $100,000 for joint filers.
- Homestead exemption: municipalities may choose to offer a $50,000 homestead exemption, starting with assessment years beginning October 1, 2027, with a November 1 claim deadline.
- Circuit Breaker credit: up to $1,250 for married couples and $1,000 for individuals, with a May 15 filing deadline.
- Motor vehicle mill rate cap: 32.46 mills. See our property tax explainer.
Where the money goes
Income and sales taxes are major sources of the state’s General Fund. The legislature sets spending and revenue in the state budget, within limits described in our explainers on budget basics and the spending cap, volatility cap and rainy day fund.
Check before you rely on this
Tax law changes, and the descriptions above summarize official reports as of October 25, 2026. For filing, use the current DRS forms and instructions. If you see something that looks wrong, tell us on our corrections page.
Sources
- 2026 income tax rates, OLR Report 2025-R-0080
- Connecticut General Statutes, chapter 229, income tax
- Resident income tax information, Connecticut DRS
- 2026 acts affecting taxes, OLR Report 2026-R-0076
Frequently asked questions
What is Connecticut’s sales tax rate?
The general state sales tax rate is 6.35%, according to the Office of Legislative Research’s June 2026 report on 2026 tax changes.
What is the top Connecticut income tax rate?
For 2026 the top rate is 6.99%, which applies to taxable income over $500,000 for single filers and over $1,000,000 for married couples filing jointly, according to the legislature’s tax materials.
Is the income tax rate the same as what I will pay?
No. Rates apply to portions of income within each bracket, and exemptions, credits and recapture provisions can change the final bill. Use the Department of Revenue Services (DRS) tax tables or a tax professional for your own return.