{"place":"Denver, CO","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/denver-co","state":{"code":"CO","name":"Colorado","slug":"colorado","incomeTax":{"type":"flat","flatRate2026":4.4,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"The statutory rate is 4.40% (Proposition 121, starting tax year 2022), and the 2026 DR 0104EP worksheet figures estimated tax at 4.4%. Under SB24-228 (tax years 2024 through 2034), the rate can be temporarily lowered for a tax year when TABOR surplus revenue passes set thresholds. The 2026 estimated tax form does not reflect any reduction for 2026.","source":"https://tax.colorado.gov/individual-income-tax-FAQ"},"estimatedTax":{"form":"DR 0104EP","rule":"You generally must pay estimated tax if you expect to owe more than $1,000 in net Colorado tax for 2026 after withholding and credits. The required annual payment is the smaller of 70% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 federal AGI was over $150,000).","schedule":"Same dates as federal: April 15, June 15, and September 15, 2026, and January 15, 2027.","source":"https://tax.colorado.gov/sites/tax/files/documents/DR_0104EP_2026.pdf"},"minimumWage2026":{"standard":15.16,"tippedCash":12.14,"tipCreditAllowed":true,"notes":"The maximum tip credit is $3.02. Local 2026 minimums: Denver $19.29 ($16.27 tipped), Edgewater $18.17 ($13.50 tipped), City of Boulder $16.82 ($13.80 tipped), and unincorporated Boulder County $16.82. CDLE announced on August 13, 2026 that the state rate rises to $15.71 ($12.69 tipped) in 2027.","source":"https://cdle.colorado.gov/dlss"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Unemployment insurance independent contractor test (C.R.S. 8-70-115)","summary":"A worker is presumed to be in covered employment unless shown to be free from control and direction and customarily engaged in an independent trade or business related to the work. A signed written contract with the statutory clauses and a bold disclosure (no unemployment benefits; contractor pays own income taxes) creates a rebuttable presumption of independent contractor status.","source":"https://cdle.colorado.gov/independent-contractors"},{"name":"Delivery network company driver protections (HB24-1129, C.R.S. 8-4-126)","summary":"Since January 1, 2025, delivery apps must show drivers and customers what the customer paid and what the driver receives, along with delivery distances. They must pass through 100% of tips and cannot cut base pay because of a tip. They must also publish a written deactivation policy with a challenge process and give drivers at least 60 seconds to accept an offer.","source":"https://leg.colorado.gov/bills/hb24-1129"},{"name":"Transportation network company transparency (SB24-075, C.R.S. 8-4-127)","summary":"Rideshare companies must tell drivers and riders what the rider paid and what the driver was paid. Since June 1, 2025, they must follow a written deactivation and suspension policy with a reconsideration process, and starting October 1, 2025, a state-certified driver support organization can represent drivers in deactivation and suspension cases.","source":"https://leg.colorado.gov/bills/sb24-075"}],"notes":"Colorado's estimated-tax safe harbor is 70% of the current year's tax, lower than the federal 90%. soleProprietorTaxes is empty because we did not verify any state-level franchise, gross receipts, or privilege tax that applies to small sole proprietors."},"stateRetirementProgram":{"state":"Colorado","code":"CO","programName":"Colorado SecureSavings","status":"active","employerMandate":"Employers with 5+ employees, in business 2+ years, with no qualified retirement plan","mandateMin":5,"keyDates":"Launched January 2023. Registration waves closed March 15, 2023 (50+), May 15, 2023 (15–49) and June 30, 2023 (5–14). Newly eligible employers are notified individually.","covers1099":false,"selfEnroll":"yes","sourceUrl":"https://coloradosecuresavings.com","note":"One secondary source gives the 50+ deadline as March 30, 2023; the program-derived sources say March 15, 2023. The program help centre confirms self-enrolment for anyone 18+ with earned income employed in Colorado.","lastVerified":"2026-09-09"},"city":{"slug":"denver-co","name":"Denver","stateCode":"CO","county":"City and County of Denver","population":740613,"populationYear":2025,"localIncomeTax":{"applies":false,"source":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026"},"localBusinessTaxes":[{"name":"Denver Occupational Privilege Tax (OPT, 'head tax')","summary":"A sole proprietor or partnership with no employees pays only the Business OPT of $4.00 a month for each owner or partner ($48 a year for one self-employed person); the $500 earnings test does not apply to owners. Employees who earn at least $500 in a calendar month for work in Denver pay $5.75 a month, withheld by the employer. Individuals, sole proprietors and partnerships without employees may prepay the whole year, due Jan. 31.","source":"https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Tax-Information/Business-Tax-FAQ"},{"name":"Colorado business personal property declaration (Denver Assessor)","summary":"For tax years 2025 and 2026, business personal property worth $56,000 or less per county in total is exempt. If it is worth more, the owner must file a declaration schedule with the county assessor by April 15; the late penalty is $50 or 15% of the tax due, whichever is less.","source":"https://dpt.colorado.gov/property-valuation-and-taxation-for-business-and-industry-in-colorado"}],"businessLicense":{"required":null,"summary":"Depends on the business type: some businesses need a Denver business license (check the Denver Business Licensing Center's business index). If you do business from home and use your home address as the business address, you must get a zoning permit for a home occupation.","source":"https://denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Community-Planning-and-Development/Plan-Review-Permits-and-Inspections/Zoning-Permits/Apply-for-Commercial-Zoning-Permits/Home-Businesses"},"gigLaws":[{"name":"Colorado Delivery Network Company driver protections (HB24-1129, C.R.S. 8-4-126; state law)","summary":"Since Jan. 1, 2025, delivery apps operating in Colorado must disclose what the consumer paid and what the driver is paid, keep a written deactivation policy with a challenge procedure, and meet other transparency and safety rules; drivers can file complaints with the state Division of Labor Standards.","source":"https://cdle.colorado.gov/dlss/labor-laws-by-topic/delivery-network-company-dnc"},{"name":"Colorado Transportation Network Company driver protections (SB24-075, C.R.S. 8-4-127; state law)","summary":"Rideshare companies operating in Colorado must make pay and trip disclosures to drivers, riders and the state, and since June 1, 2025 must follow deactivation and suspension policy rules; drivers can file complaints with the state Division of Labor Standards.","source":"https://cdle.colorado.gov/dlss/labor-laws-by-topic/transportation-network-company-tnc"}],"notes":"Denver has no city income tax; the OPT is a flat monthly tax, not a percentage of income (Colorado localities with wage taxes are listed only as payroll/flat-rate taxes; Tax Foundation 2026, secondary). No Denver-specific gig-worker pay ordinance was found; the two gig laws listed are Colorado state laws that apply in Denver and set disclosure and deactivation rules, not a minimum pay rate.","populationSource":"https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv"},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/denver-co/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/denver-co/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/denver-co/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/denver-co/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/denver-co/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/denver-co/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/denver-co/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}