Connecticut (CT) • 2026 Tax Year

Does Connecticut Tax Social Security?

Connecticut fully exempts Social Security for AGI at or below $75,000 (single) / $100,000 (married filing jointly); above those thresholds, at most 25% of benefits are taxable.

Connecticut is one of only 8 states that tax Social Security benefits in 2026.

State Tax Rate

2.00%–6.99%

Who's Exempt

Exempt below $75K single / $100K joint AGI

Who is exempt from Connecticut's Social Security tax?

Available Exemptions & Deductions

  • Full exemption when federal AGI is below $75,000 (single / married filing separately) or $100,000 (married filing jointly / head of household).
  • Above the thresholds, Connecticut caps taxable Social Security at 25% of benefits — less than the federal 85% maximum.

Key facts about Connecticut and Social Security

Connecticut income tax rates range from 2.00% to 6.99%.

Even high-income residents never pay Connecticut tax on more than 25% of their benefits.

The AGI test is a cliff, not a phase-out — one dollar over the threshold changes the treatment.

Expert Strategy

Tax-smart strategy for Connecticut residents

The AGI cliff makes Connecticut one of the states where a Roth conversion or capital-gain in the wrong year can flip your Social Security from 0% to 25% taxable. Coordinating income timing with your claiming strategy protects the exemption.

FAQ

Frequently Asked Questions

About Connecticut Social Security tax

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Our engine factors in Connecticut's exemptions and thresholds to show your true after-tax Social Security benefit.