TaxWrenTaxes for Connecticut freelancers in 2026
Single filers get a personal exemption of $15,000.
On $85,000 of 1099 profit, a single filer owes about $2,770 in Connecticut income tax on top of $17,800 in federal taxes. That ranks 29th lowest of 51 (50 states and DC), right at the national median.
Among its neighbors, Rhode Island would tax the same income less, while New York and Massachusetts would tax it more.
Connecticut income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2% | $0 | $0 |
| 4.5% | $10,000 | $20,000 |
| 5.5% | $50,000 | $100,000 |
| 6% | $100,000 | $200,000 |
| 6.5% | $200,000 | $400,000 |
| 6.9% | $250,000 | $500,000 |
| 6.99% | $500,000 | $1,000,000 |
Connecticut vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Connecticut | $2,770 | $20,570 | $64,430 |
| Massachusetts | $3,730 | $21,530 | $63,470 |
| New York | $3,669 | $21,469 | $63,531 |
| Rhode Island | $2,345 | $20,145 | $64,855 |
How Connecticut taxes changed
Connecticut's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $2,770.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 6.99% | 6.99% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $2,770 | $2,770 |
| Take-home on a $75,000 salary | $58,764 | $59,043 |
Each year uses that year's federal and Connecticut rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- Connecticut and New York have "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the benefit threshold.
- Connecticut has a complex set of phaseout provisions. For each single taxpayer whose Connecticut AGI exceeds $56,500, the amount of the taxpayer's Connecticut taxable income to which the 2 percent tax rate applies shall be reduced by $1,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount will have a tax rate of 4.5 percent instead of 2 percent. Each single taxpayer whose Connecticut AGI exceeds $105,000 shall pay an amount equal to $25 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $105,000, up to a maximum payment of $250. Additionally, each single taxpayer whose Connecticut AGI exceeds $200,000 shall pay an amount equal to $90 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $200,000 but is less than $500,000, and by an additional $50 for each $5,000, or fraction thereof, by which the taxpayer’s AGI exceeds $500,000, up to a maximum payment of $3,150. For each MFJ taxpayer whose Connecticut AGI exceeds $100,500, the amount of the taxpayer's Connecticut taxable income to which the 2 percent tax rate applies shall be reduced by $2,000 for each $5,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds said amount. Any such amount of Connecticut taxable income to which, as provided in the preceding sentence, the 2 percent tax rate does not apply shall be an amount to which the 4.5 percent tax rate shall apply. Each MFJ filer whose Connecticut AGI exceeds $210,000 shall pay an amount equal to $50 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $210,000, up to a maximum payment of $500. Additionally, each MFJ taxpayer whose Connecticut AGI exceeds $400,000 shall pay, in addition to the amount above, an amount equal to $180 for each $10,000, or fraction thereof, by which the taxpayer's Connecticut AGI exceeds $400,000, up to a maximum of $5,400, and a further $100 for each $10,000, or fraction thereof, by which Connecticut AGI exceeds $1 million, up to a combined maximum payment of $6,300.
- Connecticut taxpayers are also given personal tax credits (1-75%) based upon adjusted gross income.
- Connecticut's personal exemption phases out by $1,000 for each $1,000, or fraction thereof, by which a single filer's Connecticut AGI exceeds $30,000 and a MFJ filer's Connecticut AGI exceeds $48,000.
Sources: Connecticut revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Connecticut 1099 tax FAQ
Does Connecticut have a state income tax?
Connecticut has a graduated income tax with 7 rates from 2% to 6.99%; the top rate starts at $500,000 of taxable income for single filers.
How much should a freelancer in Connecticut set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,770 Connecticut income tax. Use the calculator for your own income, expenses and filing status.
What is the top Connecticut income tax rate in 2026?
6.99%. Connecticut has a graduated income tax with 7 rates from 2% to 6.99%; the top rate starts at $500,000 of taxable income for single filers.
Do I need to make estimated tax payments to Connecticut?
Generally yes, if you expect to owe state tax that is not covered by withholding. Connecticut sets its own thresholds and due dates; check the Connecticut revenue department's estimated payment rules.