Question 1

What is Connecticut's state income tax rate for 2025?

Accepted Answer

Connecticut uses a 7-bracket progressive structure under Conn. Gen. Stat. Section 12-700 with rates from 2% to 6.99%. For single filers, the tax year 2025 brackets (as cut by Public Act 23-204 effective 1/1/2024) are: 2% up to $10,000; 4.5% up to $50,000; 5.5% up to $100,000; 6% up to $200,000; 6.5% up to $250,000; 6.9% up to $500,000; and 6.99% on income above $500,000. Married-filing-jointly bracket widths are roughly doubled.

Question 2

Does Connecticut recapture the lower-bracket benefit at higher incomes?

Accepted Answer

Yes. Connecticut applies a benefit-recapture surtax that phases out the value of the lower tax brackets for higher-income filers. Starting at approximately $200,000 of Connecticut AGI (single), the state adds back the tax savings from lower brackets at $90 per $5,000 of AGI above the threshold, so at high enough income substantially all income is effectively taxed at the top marginal rate.

Question 3

What is Connecticut's personal exemption for 2025?

Accepted Answer

For tax year 2025, Connecticut allows a $15,000 personal exemption for single filers, phased out between $30,000 and $45,000 of Connecticut AGI, and a $24,000 personal exemption for married-filing-jointly filers, phased out between $48,000 and $71,500 of CT AGI. Connecticut does not have a traditional state standard deduction; the personal exemption plus federal itemized deductions carried through serve that role.

Question 4

Does Connecticut tax Social Security and pension income?

Accepted Answer

Connecticut fully exempts Social Security benefits for single filers with federal AGI below $75,000 and joint filers below $100,000, with partial exemption above those thresholds. Pension and annuity income exclusion reached 100% for tax year 2025 for single filers with federal AGI under $75,000 and joint filers under $100,000, phased down at higher AGI. IRA distributions phase into a 100% exclusion by tax year 2026 under Public Act 21-2.

Question 5

Does Connecticut have reciprocal agreements with neighboring states?

Accepted Answer

No. Connecticut has no reciprocal income-tax agreements with any state, including neighboring New York, New Jersey, Massachusetts, or Rhode Island. Connecticut residents who work in another state must file a non-resident return there and claim a resident credit on their Connecticut return under Conn. Gen. Stat. Section 12-704 for taxes paid to the other jurisdiction to avoid double taxation.

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