Jurisdiction detail
Colorado tax guide
A seeded subnational profile for Colorado, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Colorado Department of Revenue
Overview
Colorado has a flat 4.4 percent income tax and TABOR refunds for taxpayers when state revenue exceeds the constitutional limit. Sales tax compliance is famously complex due to 200+ self-collecting home-rule cities.
Individual income tax
Colorado applies a flat 4.4 percent individual income tax.
Type: flat
Business tax
Corporate income tax at the same 4.4 percent flat rate.
Reference rate: 4.4%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 2.9%
Local rates add 0 to 8 percent; Colorado has 200+ self-collecting home-rule jurisdictions.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Colorado Department of RevenuePrimary sources
- Colorado Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.