{"place":"Connecticut","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/connecticut","state":{"code":"CT","name":"Connecticut","slug":"connecticut","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":2,"topRate2026":6.99,"topRateStartsSingle":500000,"notes":"Rates are percentages. 2026 single brackets: 2% on the first $10,000 of Connecticut taxable income, then 4.5%, 5.5%, 6%, 6.5% and 6.9%, with 6.99% on income over $500,000 (DRS IP 2026(7), 2026 tax calculation schedule). Higher earners also lose the benefit of the 2% bracket through a phase-out add-back.","source":"https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-7.pdf?rev=beb6c5218aa2444ea6e213edcd465f0f&hash=3DBADA0CC8447FD1EF469E88518F8FC2"},"estimatedTax":{"form":"CT-1040ES","rule":"You must pay estimated tax if your Connecticut income tax after withholding and any pass-through entity tax credit will be $1,000 or more and your withholding will be less than your required annual payment.","schedule":"Same dates as federal: 25% each on April 15, June 15 and September 15, 2026 and January 15, 2027. Farmers and fishermen make one payment by January 15, 2027.","source":"https://portal.ct.gov/drs/individuals/resident-income-tax/tax-information"},"minimumWage2026":{"standard":16.94,"tippedCash":6.38,"tipCreditAllowed":true,"notes":"$16.94 since January 1, 2026. The rate is indexed to the federal Employment Cost Index, and the Governor announced on August 5, 2026 that it rises to $17.48 on January 1, 2027 (https://portal.ct.gov/governor/news/press-releases/2026/08-2026/governor-lamont-announces-minimum-wage-will-increase). The tipped cash wage (the employer's share) is fixed by statute at $6.38 an hour for hotel and restaurant workers and $8.23 for bartenders, with tips making up the rest (CGS 31-60(d), https://www.cga.ct.gov/current/pub/chap_558.htm).","source":"https://portal.ct.gov/governor/news/press-releases/2025/09-2025/governor-lamont-announces-minimum-wage-will-increase"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"ABC test for unemployment insurance","summary":"For unemployment insurance, the Connecticut Department of Labor treats a worker as an employee unless all three are true: the worker is free from direction and control, the work is outside the usual course of the business or outside all its places of business, and the worker is customarily engaged in an independently established trade or business. The Department of Revenue Services uses common-law control rules for tax purposes instead.","source":"https://portal.ct.gov/dol/divisions/wage-and-workplace-standards/jecfaqs"}],"notes":"Connecticut uses two different worker tests: the Labor Department applies the ABC test for unemployment insurance, while the Department of Revenue Services uses common-law rules for tax purposes (CT DOL FAQ)."},"stateRetirementProgram":{"state":"Connecticut","code":"CT","programName":"MyCTSavings","status":"active","employerMandate":"Employers in business 2+ full calendar years that had 5+ Connecticut employees on October 1 of the prior year, paid at least five of them $5,000+ in taxable wages, and offer no qualified plan","mandateMin":5,"keyDates":"Waves closed June 30, 2022 (100+), October 31, 2022 (26–99) and March 30, 2023 (5–25, extended to August 31, 2023). Newly eligible businesses register by August 31 each year.","covers1099":false,"selfEnroll":"yes","sourceUrl":"https://myctsavings.com","note":"SOURCES CONFLICT on self-enrolment: myctsavings.com tells self-employed savers they can contribute directly to their own Roth IRA, while Congressional Research Service report R48484 describes MyCTSavings as available only through employers. Confirm with the program before relying on it. A reported July 1, 2026 extension to state-funded personal care attendants comes from a commercial compliance page, not an official Connecticut source — unverified.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/connecticut/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/connecticut/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/connecticut/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/connecticut/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/connecticut/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/connecticut/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/connecticut/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}