Connecticut has no standard deduction. Instead it gives an exemption of $15,000 to a single filer that disappears entirely by $44,000 of income, taxes what is left from 2% to 6.99%, and then forgives a share of the bill — three quarters of it at the bottom, nothing above $64,500. Neither federal deduction reduces Connecticut tax.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Connecticut it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Connecticut works out the tax
Connecticut charges graduated rates from 2% up to 6.99%, across 7 bands, after an exemption of $15,000 that starts shrinking at $30,000 of income. It begins from your federal adjusted gross income and applies its own reliefs from there.
Worth knowing about Connecticut
There is no standard deduction at all
The exemption is the whole of it: $15,000 for a single filer, falling $1,000 for every $1,000 of income above $30,000, and gone by $44,000. Above that line every dollar is taxed.
The lowest rate is taken back as you earn more
Above $56,500 an extra amount is added to the tax itself, $25 at a time, up to $250. It exists to claw back the benefit of the bottom band from people who no longer need it.
Part of the bill is simply forgiven
Rather than a credit of so many dollars, this state cancels a share of whatever you owe — 75% of it at the bottom, tapering to nothing above $64,500. A credit that scales with the bill is worth far more to a low earner than a fixed one.
We stop answering above a certain income
Past $105,000 this state changes how it works out tax, in a way it has not published this year's figures for. Rather than guess, the calculator declines.
Where these figures come from
Connecticut’s rates and reliefs here were taken from Connecticut’s own publication and last checked on 2026-08-02. A state appears in this calculator only once its figures have been read off that state’s own paperwork and covered by tests — never estimated, and never copied from another site.