Tax rate used in calculating Connecticut state tax for year 2025

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Withholding Formula >(Connecticut Effective 2025)<

1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
   
   
2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
   
   
3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
   
   
4. Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
   
   
5. Determine the personal exemption by applying the following guidelines and subtract this amount from the gross annual wages to compute the taxable income.
   
   

Option A Married - Filing Separately or Married - Filing Jointly (Both Spouses Working)
If the Amount of Annual Wages Is:		The Personal Exemption Amount Is:
Over:	But Not Over:
$         0	$24,000	$12,000
24,000	25,000	11,000
25,000	26,000	10,000
26,000	27,000	9,000
27,000	28,000	8,000
28,000	29,000	7,000
29,000	30,000	6,000
30,000	31,000	5,000
31,000	32,000	4,000
32,000	33,000	3,000
33,000	34,000	2,000
34,000	35,000	1,000
35,000	and over	0





Option B Head of Household
If the Amount of Annual Wages Is:		The Personal Exemption Amount Is:
Over:	But Not Over:
$        0	$ 38,000	$ 19,000
38,000	39,000	18,000
39,000	40,000	17,000
40,000	41,000	16,000
41,000	42,000	15,000
42,000	43,000	14,000
43,000	44,000	13,000
44,000	45,000	12,000
45,000	46,000	11,000
46,000	47,000	10,000
47,000	48,000	9,000
48,000	49,000	8,000
49,000	50,000	7,000
50,000	51,000	6,000
51,000	52,000	5,000
52,000	53,000	4,000
53,000	54,000	3,000
54,000	55,000	2,000
55,000	56,000	1,000
56,000	and over	0





Option C Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Wages Is:		The Personal Exemption Amount Is:
Over:	But Not Over:	blank
$        0	$48,000	$ 24,000
48,000	49,000	23,000
49,000	50,000	22,000
50,000	51,000	21,000
51,000	52,000	20,000
52,000	53,000	19,000
53,000	54,000	18,000
54,000	55,000	17,000
55,000	56,000	16,000
56,000	57,000	15,000
57,000	58,000	14,000
58,000	59,000	13,000
59,000	60,000	12,000
60,000	61,000	11,000
61,000	62,000	10,000
62,000	63,000	9,000
63,000	64,000	8,000
64,000	65,000	7,000
65,000	66,000	6,000
66,000	67,000	5,000
67,000	68,000	4,000
68,000	69,000	3.000
69,000	70,000	2,000
70,000	71,000	1,000
71,000	and over	0





Option D Married - Filing Jointly (Both Spouses Working)

Do not subtract any personal exemption amount. The annual gross pay is the employee's taxable income.





Option F Single
If the Amount of Annual Wages Is:		The Personal Exemption Amount Is:
Over:	But Not Over:	blank
$        0	>$30,000	$ 15,000
30,000	31,000	14,000
31,000	32,000	13,000
32,000	33,000	12,000
33,000	34,000	11,000
34,000	35,000	10,000
35,000	36,000	9,000
36,000	37,000	8,000
37,000	38,000	7,000
38,000	39,000	6,000
39,000	40,000	5,000
40,000	41,000	4,000
41,000	42,000	3,000
42,000	43,000	2,000
43,000	44,000	1,000
44,000<	and over	0




6. Apply the annual taxable income from step 5 to the following guidelines to determine the annual gross tax amount.
   
   

Option A Married - Filing Separately or Married - Filing Jointly (Both Spouses Working)
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:
$        0	$ 10,000	$    0	plus	2.0%	$       0
10,000	>50,000	200	plus	4.5%	10,000
50,000	>100,000	2,000	plus	5.5%	50,000
100,000	>200,000	4,750	plus	6.0%	100,000
200,000	>250,000	10,750	plus	6.5%	200,000
250,000	500,000	14,000	plus	6.9%	250,000 <
500,000	and over	31,250	plus	6.99%	500,000 <





Option B Head of Household
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:
$       0	$ 16,000	$   0	plus	2.0%	$        0
16,000	>80,000	320	plus	4.5%	16,000
80,000	>160,000	3,200	plus	5.5%	80,000
160,000	>320,000	7,600	plus	6.0%	160,000
320,000	>400,000	17,200	plus	6.5%	320,000
400,000	800,000	22,400	plus	6.9%	400,000 <
800,000	and over	50,000	plus	6.99%	800,000 <





Option C Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:
$        0	$ 20,000	$    0	plus	2.0%	$        0
20,000	>100,000	400	plus	4.5%	20,000
100,000	>200,000	4,000	plus	5.5%	100,000
200,000	>400,000	9,500	plus	6.0%	200,000
400,000	>500,000	21,500	plus	6.5%	400,000
500,000	1,000,000	28,000	plus	6.9%	500,000<
1,000,000	and over	62,500	plus	6.99%	1,000,000<





Option D Married - Filing Jointly (Both Spouses Working)
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:
$        0	$ 10,000	$    0	plus	2.0%	$       0
10,000	>50,000	200	plus	4.5%	10,000
50,000	>100,000	2,000	plus	5.5%	50,000
100,000	>200,000	4,750	plus	6.0%	100,000
200,000	>250,000	10,750	plus	6.5%	200,000
250,000	500,000	14,000	plus	6.9%	250,000 <
500,000	and over	31,250	plus	6.99%	500,000 <





Option F Single
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:
$        0	$ 10,000	$    0	plus	2.0%	$       0
10,000	>50,000	200	plus	4.5%	10,000
50,000	>100,000	2,000	plus	5.5%	50,000
100,000	>200,000	4,750	plus	6.0%	100,000
200,000	>250,000	10,750	plus	6.5%	200,000
250,000	500,000	14,000	plus	6.9%	250,000 <
500,000	and over	31,250	plus	6.99%	500,000 <




7. Use the annualized salary 2% Phase-Out table to determine the amount to add back if the 3% tax rate phase-out applies.
   
   

Option A Married - Filing Separately or Married - Filing Jointly (Both Spouses Working)
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:		2% Pahse-Out
$        0	$ 50,250		0
$ 50,250	$ 50,750		25
$ 52,750	$ 55,250		50
$ 55,250	$ 57,750		75
$ 57,750	$ 60,250		100
$ 60,250	$ 62,750		125
$ 62,750	$ 65,250		150
$ 65,250	$ 67,750		175
$ 67,750	$ 70,250		200
$ 70,250	$ 72,750		225
$ 72,750	Over		250





Option B Head of Household
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:		2% Pahse-Out
$        0	$ 78,500		0
$ 78,500	$ 82,500		40
$ 82,500	$ 86,500		80
$ 86,500	$ 90,500		120
$ 90,500	$ 94,500		160
$ 94,500	$ 98,500		200
$ 98,500	$ 102,500		240
$ 102,500	$ 106,500		280
$ 106,500	$ 110,500		320
$ 110,500	$ 114,500		360
$ 114,500	Over		400





Option C Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:		2% Pahse-Out
$        0	$ 100,500		0
$ 100,500	$ 105,500		50
$ 105,500	$ 110,500		100
$ 110,500	$ 115,500		150
$ 115,500	$ 120,500		200
$ 120,500	$ 125,500		250
$ 125,500	$ 130,500		300
$ 130,500	$ 135,500		350
$ 135,500	$ 140,500		400
$ 140,500	$ 145,500		450
$ 145,500	Over		500





Option D Married - Filing Jointly (Both Spouses Working)
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:		2% Pahse-Out
$        0	$ 50,250		0
$ 50,250	$ 50,750		25
$ 52,750	$ 55,250		50
$ 55,250	$ 57,750		75
$ 57,750	$ 60,250		100
$ 60,250	$ 62,750		125
$ 62,750	$ 65,250		150
$ 65,250	$ 67,750		175
$ 67,750	$ 70,250		200
$ 70,250	$ 72,750		225
$ 72,750	Over		250





Option F Single
If the Amount of Annual Taxable Wages Is:		The Annual Gross Of Excess Tax Amount Is: Over:
Over:	But Not Over:		2% Pahse-Out
$        0	$ 56,500		0
$ 56,500	$ 61,500		25
$ 61,500	$ 66,500		50
$ 66,500	$ 71,500		75
$ 71,500	$ 76,500		100
$ 76,500	$ 81,500		125
$ 81,500	$ 86,500		150
$ 86,500	$ 91,500		175
$ 91,500	$ 96,500		200
$ 96,500	$ 101,500		225
$ 101,500	Over		250




8. Use the annualized salary and Recapture Amount table to determine the amount to recapture.
   
   

Option A, D, or F
If the Amount of Annual Wages Is:		The Recapture Amount Is:
Over:	But Not Over:
$         0	$105,000	$0
$105,000	$110,000	25
$110,000	$115,000	50
$115,000	$120,000	75
$120,000	$125,000	100
$125,000	$130,000	125
$130,000	$135,000	150
$135,000	$140,000	175
$140,000	$145,000	200
$145,000	$150,000	225
$150,000	$200,000	250
200,000	205,000	340
205,000	210,000	430
210,000	215,000	520
215,000	220,000	610
220,000	225,000	700
225,000	230,000	790
230,000	235,000	880
235,000	240,000	970
240,000	245,000	1,060
245,000	250,000	1,150
250,000	255,000	1,240
255,000	260,000	1,330
260,000	265,000	1,420
265,000	270,000	1,510
270,000	275,000	1,600
275,000	280,000	1,690
280,000	285,000	1,780
285,000	290,000	1,870
290,000	295,000	1,960
295,000	300,000	2,050
300,000	305,000	2,140
305,000	310,000	2,230
310,000	315,000	2,320
315,000	320,000	2,410
320,000	325,000	2,500
325,000	330,000	2,590
330,000	335,000	2,680
335,000	340,000	2,770
340,000	345,000	2,860
345,000	500,000	2,950
500,000	505,000	3,000
505,000	510,000	3,050
510,000	515,000	3,100
515,000	520,000	3,150
520,000	525,000	3,200
525,000	530,000	3,250
530,000	535,000	3,300
535,000	540,000	3,350
540,000	and up	3,400





Option B
If the Amount of Annual Wages Is:		The Recapture Amount Is:
Over:	But Not Over:
$0	$168,000	$0
$168,000	$176,000	40
$176,000	$184,000	80
$184,000	$192,000	120
$192,000	$200,000	160
$200,000	$208,000	200
$208,000	$216,000	240
$216,000	$224,000	280
$224,000	$232,000	320
$232,000	$240,000	360
$240,000	$320,000	400
320,000	328,000	540
328,000	336,000	680
336,000	344,000	820
344,000	352,000	960
352,000	360,000	1100
360,000	368,000	1240
368,000	376,000	1380
376,000	384,000	1520
384,000	392,000	1660
392,000	400,000	1800
400,000	408,000	1940
408,000	416,000	2080
416,000	424,000	2220
424,000	432,000	2360
432,000	440,000	2500
440,000	448,000	2240
448,000	456,000	2780
456,000	464,000	2920
464,000	472,000	3060
472,000	480,000	3200
480,000	488,000	3340
488,000	496,000	3480
496,000	504,000	3620
504,000	512,000	3760
512,000	520,000	3900
520,000	528,000	4040
528,000	536,000	4180
536,000	544,000	4320
544,000	552,000	4460
552,000	800,000	4600
800,000	808,000	4680
808,000	816,000	4760
816,000	824,000	4840
824,000	832,000	4920
832,000	840,000	5000
840,000	848,000	5080
848,000	856,000	5160
856,000	864,000	5240
864,000	and up	5320





Option C
If the Amount of Annual Wages Is:		The Recapture Amount Is:
Over:	But Not Over:
$0	$210,000	$0
$210,000	$220,000	50
$220,000	$230,000	100
$230,000	$240,000	150
$240,000	$250,000	200
$250,000	$260,000	250
$260,000	$270,000	300
$270,000	$280,000	350
$280,000	$290,000	400
$290,000	$300,000	450
$300,000	$400,000	500
400,000	410,000	680
410,000	420,000	860
420,000	430,000	1040
430,000	440,000	1220
440,000	450,000	1400
450,000	460,000	1580
460,000	470,000	1760
470,000	480,000	1940
480,000	490,000	2120
490,000	500,000	2300
500,000	510,000	2480
510,000	520,000	2660
520,000	530,000	2840
530,000	540,000	3020
540,000	550,000	3200
550,000	560,000	3380
560,000	570,000	3560
570,000	580,000	3740
580,000	590,000	3920
590,000	600,000	4100
600,000	610,000	4280
610,000	620,000	4460
620,000	630,000	4640
630,000	640,000	4820
640,000	650,000	5000
650,000	660,000	5180
660,000	670,000	5360
670,000	680,000	5540
680,000	690,000	5720
690,000	1,000,000	5900
1,000,000	1,010,000	6000
1,010,000	1,020,000	6100
1,020,000	1,030,000	6200
1,030,000	1,040,000	6300
1,040,000	1,050,000	6400
1,050,000	1,060,000	6500
1,060,000	1,070,000	6600
1,070,000	1,080,000	6700
1,080,000	and up	6800




9. Add the withholding amounts from Step 6, Step 7, and Step 8
   
   
10. To determine the annual tax credit, apply the following guidelines. Then subtract the annual tax credit from the annual gross tax amount calculated in step 9 to obtain the annual Connecticut tax withholding.
    
    

Option A Married - Filing Separately or Married - Filing Jointly (Both Spouses Working)
If the Amount of Annual Wages Is:		Multiply the Annual Gross Tax Amount By:
Over:	But Not Over:
$ 12,000	$ 15,000	75%
15,000	15,500	70%
15,500	16,000	65%
16,000	16,500	60%
16,500	17,000	55%
17,000	17,500	50%
17,500	18,000	45%
18,000	18,500	40%
18,500	20,000	35%
20,000	20,500	30%
20,500	21,000	25%
21,000	21,500	20%
21,500	25,000	15%
25,000	25,500	14%
25,500	26,000	13%
26,000	26,500	12%
26,500	27,000	11%
27,000	48,000	10%
48,000	48,500	9%
48,500	49,000	8%
49,000	49,500	7%
49,500	50,000	6%
50,000	50,500	5%
50,500	51,000	4%
51,000	51,500	3%
51,500	52,000	2%
52,000	52,500	1%
52,500	and over	0%





Option B Head of Household
If the Amount of Annual Wages Is:		Multiply the Annual Gross Tax Amount By:
Over:	But Not Over:
$ 19,000	$ 24,000	75%
24,000	24,500	70%
24,500	25,000	65%
25,000	25,500	60%
25,500	26,000	55%
26,000	26,500	50%
26,500	27,000	45%
27,000	27,500	40%
27,500	34,000	35%
34,000	34,500	30%
34,500	35,000	25%
35,000	35,500	20%
35,500	44,000	15%
44,000	44,500	14%
44,500	45,000	13%
45,000	45,500	12%
45,500	46,000	11%
46,000	74,000	10%
74,000	74,500	9%
74,500	75,000	8%
75,000	75,500	7%
75,500	76,000	6%
76,000	76,500	5%
76,500	77,000	4%
77,000	77,500	3%
77,500	78,000	2%
78,000	78,500	1%
78,500	and over	0%





Option C Married - Filing Jointly (Spouse Not Working)
If the Amount of Annual Wages Is:		Multiply the Annual Gross Tax Amount By:
Over:	But Not Over:
$ 24,000	$  30,000	75%
30,000	30,500	70%
30,500	31,000	65%
31,000	31,500	60%
31,500	32,000	55%
32,000	32,500	50%
32,500	33,000	45%
33,000	33,500	40%
33,500	40,000	35%
40,000	40,500	30%
40,500	41,000	25%
41,000	41,500	20%
41,500	50,000	15%
50,000	50,500	14%
50,500	51,000	13%
51,000	51,500	12%
51,500	52,000	11%
52,000	96,000	10%
96,000	96,500	9%
96,500	97,000	8%
97,000	97,500	7%
97,500	98,000	6%
98,000	98,500	5%
98,500	99,000	4%
99,000	99,500	3%
99,500	100,000	2%
100,000	100,500	1%
100,500	and over	0%





Option D Married - Filing Jointly (Both Spouses Working)

The tax credit percentage is zero percent and the employee's annual tax credit it zero.

Option F Single
If the Amount of Annual Wages Is:		Multiply the Annual Gross Tax Amount By:
Over:	But Not Over:
$>15,000	$ 18,800	75%
18,800	19,300	70%
19,300	19,800	65%
19,800	20,300	60%
20,300	20,800	55%
20,800	21,300	50%
21,300	21,800	45%
21,800	22,300	40%
22,300	25,000	35%
25,000	25,500	30%
25,500	26,000	25%
26,000	26,500	20%
26,500	31,300	15%
31,300	31,800	14%
31,800	32,300	13%
32,300	32,800	12%
32,800	33,300	11%
33,300	60,000	10%
60,000	60,500	9%
60,500	61,000	8%
61,000	61,500	7%
61,500	62,000	6%
62,000	62,500	5%
62,500	63,000	4%
63,000	63,500	3%
63,500	64,000	2%
64,000	64,500	1%
64,500<	and over	0%



11. Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
    
    
12. Subtract the biweekly reduced withholding amount (reflected on Line 3 of the CT-W4) from the result of step 8 to obtain the biweekly Connecticut tax withholding.

    Note: If the employee does not specify a reduced withholding amount, the biweekly Connecticut tax withholding will be the amount computed in step 8.

More Payroll Information for Connecticut Small Business