Jurisdiction detail
Connecticut tax guide
A seeded subnational profile for Connecticut, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Connecticut Department of Revenue Services
Overview
Connecticut has progressive income tax and an estate tax that ramps up to the federal threshold. Pass-through entity tax (PE tax) is mandatory in Connecticut rather than elective.
Individual income tax
Connecticut's progressive personal income tax tops at 6.99 percent.
Type: progressive
Business tax
Connecticut Corporation Business Tax at 7.5 percent plus surtax on certain large corporations.
Reference rate: 7.5%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6.35%
Higher rates apply to certain categories like luxury goods (7.75 percent).
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Connecticut Department of Revenue ServicesPrimary sources
- CT DRSVerified 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.