Last updated: December 23rd, 2025
Each state has unique income tax withholding rules. Below are Connecticut's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | CT |
|---|---|
| State Tax Withholding State Code | 09 |
| Acceptable Exemption Form | CT-W4 |
| Basis For Withholding | Withholding codes and income-based tables (no allowances or exemptions) |
| Acceptable Exemption Data | Withholding code (A, B, C, D, F) / Optional additional dollar withholding amount |
| TSP Deferred | Yes |
| Special Coding | Connecticut does NOT use allowances or exemptions. The CT-W4 requires: (1) A single withholding code letter (A, B, C, D, or F) from line 1 of the CT-W4, which represents filing status and household income assumptions. (2) Optional additional dollar withholding amount from line 3 of the CT-W4 (if applicable). Code selection depends on filing status AND expected household income - codes are conditional, not categorical. If no valid CT-W4 is filed, default to highest withholding rate. Employees are responsible for selecting the correct code based on their circumstances. |
| Additional Information | Connecticut withholding is based on: (1) Filing status, (2) Household income assumptions, (3) Withholding codes (A-F), (4) Annualized wages, and (5) Phase-out logic. CT does NOT use allowances, exemptions, or per-dependent calculations. Wages must be annualized (multiply biweekly by 26). The 3% tax bracket phase-out requires add-back calculations. Default withholding equals highest rate if no CT-W4 is filed. |
| Official State Tax Website | Visit Official Website |
Connecticut does NOT use numbered personal/dependent allowances. Instead, CT uses Withholding Code letters (A, B, C, D, or F) based on filing status and combined spousal income. For instance, married joint filers use Code A by default, but if both spouses work and have higher combined income, they may need Code D (higher withholding) to account for phased-out exemptions. No separate allowance count for each dependent is claimed; rather, the Code selection incorporates personal and dependent tax credit factors.
| Component | Allowances | Notes |
|---|---|---|
| Withholding Code Selection | Single letter code (A, B, C, D, or F) | Based on filing status and expected household income |
| Option A | Married Filing Separately or Married Filing Jointly (Both Spouses Working) | Default for married joint filers |
| Option B | Head of Household | For head of household filers |
| Option C | Married Filing Jointly (Spouse Not Working) | For single-earner married couples |
| Option D | Married Filing Jointly (Both Spouses Working) | Higher withholding for dual-income couples |
| Option F | Single | For single filers |
Withholding = Based on Code Selection + Optional Additional Dollar Withholding
Connecticut eliminated traditional allowances and bases withholding on expected income and credits. The code selection is conditional based on filing status AND expected household income. If no CT-W4 is filed, employers must withhold at the highest rate. Employees are responsible for selecting the correct code based on their circumstances.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
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.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
Determine the personal exemption by applying the following guidelines and subtract this amount from the gross annual wages to compute the taxable income. The personal exemption amount varies based on filing status and annual wages (see exemption tables).
Apply the taxable income computed in step 5 to the tax withholding table (Single, Married, Head of Household, etc.) to determine the annual gross tax amount.
Use the annualized salary and 2% Phase-Out table to determine the amount to add back if the 3% tax rate phase-out applies.
Use the annualized salary and Recapture Amount table to determine the amount to recapture.
Add the withholding amounts from Step 6, Step 7, and Step 8.
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.
Divide the annual Connecticut tax withholding by 26 to obtain the biweekly Connecticut tax withholding.
Want to calculate in an easier way? Learn how to calculate Connecticut taxes via ezPaycheck below.
Learn MoreUse the annualized salary 2% Phase-Out table to determine the amount to add back if the 3% tax rate phase-out applies.
| If the Amount of Annual Taxable Wages Is: | 2% Phase-Out Amount | |
|---|---|---|
| Over | But Not Over | Amount |
| $0 | $50,250 | $0 |
| $50,250 | $50,750 | $25 |
| $50,750 | $52,750 | $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 | and over | $250 |
| If the Amount of Annual Taxable Wages Is: | 2% Phase-Out Amount | |
|---|---|---|
| Over | But Not Over | Amount |
| $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 | and over | $400 |
| If the Amount of Annual Taxable Wages Is: | 2% Phase-Out Amount | |
|---|---|---|
| Over | But Not Over | Amount |
| $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 | and over | $500 |
| If the Amount of Annual Taxable Wages Is: | 2% Phase-Out Amount | |
|---|---|---|
| Over | But Not Over | Amount |
| $0 | $50,250 | $0 |
| $50,250 | $50,750 | $25 |
| $50,750 | $52,750 | $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 | and over | $250 |
| If the Amount of Annual Taxable Wages Is: | 2% Phase-Out Amount | |
|---|---|---|
| Over | But Not Over | Amount |
| $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 | and over | $250 |
Use the annualized salary and Recapture Amount table to determine the amount to recapture.
| If the Amount of Annual Wages Is: | The Recapture Amount Is: | |
|---|---|---|
| Over | But Not Over | Amount |
| $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 over | $3,400 |
| If the Amount of Annual Wages Is: | The Recapture Amount Is: | |
|---|---|---|
| Over | But Not Over | Amount |
| $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 | $1,100 |
| $360,000 | $368,000 | $1,240 |
| $368,000 | $376,000 | $1,380 |
| $376,000 | $384,000 | $1,520 |
| $384,000 | $392,000 | $1,660 |
| $392,000 | $400,000 | $1,800 |
| $400,000 | $408,000 | $1,940 |
| $408,000 | $416,000 | $2,080 |
| $416,000 | $424,000 | $2,220 |
| $424,000 | $432,000 | $2,360 |
| $432,000 | $440,000 | $2,500 |
| $440,000 | $448,000 | $2,640 |
| $448,000 | $456,000 | $2,780 |
| $456,000 | $464,000 | $2,920 |
| $464,000 | $472,000 | $3,060 |
| $472,000 | $480,000 | $3,200 |
| $480,000 | $488,000 | $3,340 |
| $488,000 | $496,000 | $3,480 |
| $496,000 | $504,000 | $3,620 |
| $504,000 | $512,000 | $3,760 |
| $512,000 | $520,000 | $3,900 |
| $520,000 | $528,000 | $4,040 |
| $528,000 | $536,000 | $4,180 |
| $536,000 | $544,000 | $4,320 |
| $544,000 | $552,000 | $4,460 |
| $552,000 | $800,000 | $4,600 |
| $800,000 | $808,000 | $4,680 |
| $808,000 | $816,000 | $4,760 |
| $816,000 | $824,000 | $4,840 |
| $824,000 | $832,000 | $4,920 |
| $832,000 | $840,000 | $5,000 |
| $840,000 | $848,000 | $5,080 |
| $848,000 | $856,000 | $5,160 |
| $856,000 | $864,000 | $5,240 |
| $864,000 | and over | $5,320 |
| If the Amount of Annual Wages Is: | The Recapture Amount Is: | |
|---|---|---|
| Over | But Not Over | Amount |
| $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 | $1,040 |
| $430,000 | $440,000 | $1,220 |
| $440,000 | $450,000 | $1,400 |
| $450,000 | $460,000 | $1,580 |
| $460,000 | $470,000 | $1,760 |
| $470,000 | $480,000 | $1,940 |
| $480,000 | $490,000 | $2,120 |
| $490,000 | $500,000 | $2,300 |
| $500,000 | $510,000 | $2,480 |
| $510,000 | $520,000 | $2,660 |
| $520,000 | $530,000 | $2,840 |
| $530,000 | $540,000 | $3,020 |
| $540,000 | $550,000 | $3,200 |
| $550,000 | $560,000 | $3,380 |
| $560,000 | $570,000 | $3,560 |
| $570,000 | $580,000 | $3,740 |
| $580,000 | $590,000 | $3,920 |
| $590,000 | $600,000 | $4,100 |
| $600,000 | $610,000 | $4,280 |
| $610,000 | $620,000 | $4,460 |
| $620,000 | $630,000 | $4,640 |
| $630,000 | $640,000 | $4,820 |
| $640,000 | $650,000 | $5,000 |
| $650,000 | $660,000 | $5,180 |
| $660,000 | $670,000 | $5,360 |
| $670,000 | $680,000 | $5,540 |
| $680,000 | $690,000 | $5,720 |
| $690,000 | $1,000,000 | $5,900 |
| $1,000,000 | $1,010,000 | $6,000 |
| $1,010,000 | $1,020,000 | $6,100 |
| $1,020,000 | $1,030,000 | $6,200 |
| $1,030,000 | $1,040,000 | $6,300 |
| $1,040,000 | $1,050,000 | $6,400 |
| $1,050,000 | $1,060,000 | $6,500 |
| $1,060,000 | $1,070,000 | $6,600 |
| $1,070,000 | $1,080,000 | $6,700 |
| $1,080,000 | and over | $6,800 |
| Annualized Wages | Deduction |
|---|---|
| $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 |
| Over $35,000 | $0 |
Code A - Married Filing Separately or Married Filing Jointly (Both Spouses Working). Personal exemption amount varies based on annual wages. The exemption phases out as income increases.
| Annualized Wages | Deduction |
|---|---|
| $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 |
| Over $56,000 | $0 |
Code B - Head of Household. Personal exemption amount varies based on annual wages. The exemption phases out as income increases.
| Annualized Wages | Deduction |
|---|---|
| $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 |
| Over $71,000 | $0 |
Code C - Married Filing Jointly (Spouse Not Working). Personal exemption amount varies based on annual wages. The exemption phases out as income increases.
| Annualized Wages | Deduction |
|---|---|
| $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 |
| Over $44,000 | $0 |
Code F - Single. Personal exemption amount varies based on annual wages. The exemption phases out as income increases.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,000 | $0 | + | 2.00% | $0 |
| $10,000 | $50,000 | $200 | + | 4.50% | $10,000 |
| $50,000 | $100,000 | $2,000 | + | 5.50% | $50,000 |
| $100,000 | $200,000 | $4,750 | + | 6.00% | $100,000 |
| $200,000 | $250,000 | $10,750 | + | 6.50% | $200,000 |
| $250,000 | $500,000 | $14,000 | + | 6.90% | $250,000 |
| $500,000 | and over | $31,250 | + | 6.99% | $500,000 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,000 | $0 | + | 2.00% | $0 |
| $10,000 | $50,000 | $200 | + | 4.50% | $10,000 |
| $50,000 | $100,000 | $2,000 | + | 5.50% | $50,000 |
| $100,000 | $200,000 | $4,750 | + | 6.00% | $100,000 |
| $200,000 | $250,000 | $10,750 | + | 6.50% | $200,000 |
| $250,000 | $500,000 | $14,000 | + | 6.90% | $250,000 |
| $500,000 | and over | $31,250 | + | 6.99% | $500,000 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $16,000 | $0 | + | 2.00% | $0 |
| $16,000 | $80,000 | $320 | + | 4.50% | $16,000 |
| $80,000 | $160,000 | $3,200 | + | 5.50% | $80,000 |
| $160,000 | $320,000 | $7,600 | + | 6.00% | $160,000 |
| $320,000 | $400,000 | $17,200 | + | 6.50% | $320,000 |
| $400,000 | $800,000 | $22,400 | + | 6.90% | $400,000 |
| $800,000 | and over | $50,000 | + | 6.99% | $800,000 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $20,000 | $0 | + | 2.00% | $0 |
| $20,000 | $100,000 | $400 | + | 4.50% | $20,000 |
| $100,000 | $200,000 | $4,000 | + | 5.50% | $100,000 |
| $200,000 | $400,000 | $9,500 | + | 6.00% | $200,000 |
| $400,000 | $500,000 | $21,500 | + | 6.50% | $400,000 |
| $500,000 | $1,000,000 | $28,000 | + | 6.90% | $500,000 |
| $1,000,000 | and over | $62,500 | + | 6.99% | $1,000,000 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,000 | $0 | + | 2.00% | $0 |
| $10,000 | $50,000 | $200 | + | 4.50% | $10,000 |
| $50,000 | $100,000 | $2,000 | + | 5.50% | $50,000 |
| $100,000 | $200,000 | $4,750 | + | 6.00% | $100,000 |
| $200,000 | $250,000 | $10,750 | + | 6.50% | $200,000 |
| $250,000 | $500,000 | $14,000 | + | 6.90% | $250,000 |
| $500,000 | and over | $31,250 | + | 6.99% | $500,000 |
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We strive to provide accurate and up-to-date Connecticut state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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