Colorado Standard Deduction
The Colorado standard deduction is a flat amount you can subtract from your gross income before Colorado income tax is calculated, instead of itemising individual deductions. This page shows the Colorado standard deduction for tax year 2025 by filing status, sourced directly from the Colorado Department of Revenue, and calculates your Colorado taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Colorado itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Colorado provides. Use this alongside the Colorado income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Colorado standard deduction for 2025 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of Colorado taxable income.
Colorado standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | Colorado Department of Revenue |
| Married filing jointly | $29,200.00 | Colorado Department of Revenue |
| Head of household | $21,900.00 | Colorado Department of Revenue |
| Married filing separately | $14,600.00 | Colorado Department of Revenue |
Colorado conforms to the federal standard deduction. For tax year 2024, the amounts are $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for head of household. Colorado also allows a Personal Exemption Credit of $101 per exemption for lower-income taxpayers for tax year 2024 (credit amount is adjusted annually and begins to phase out at higher income levels).
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Colorado standard deduction: frequently asked questions
What is the Colorado standard deduction for 2025?
For tax year 2025, the Colorado standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the Colorado Department of Revenue. It is subtracted from your gross income to give your Colorado taxable income.
How does the Colorado standard deduction affect my tax?
The standard deduction lowers your Colorado taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of Colorado taxable income before any other adjustments.
Should I take the Colorado standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Colorado exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Colorado Department of Revenue.
What is Colorado's income tax rate?
Colorado taxes all individual taxable income at a flat rate of 4.4% for tax year 2024 and later. This rate was reduced from 4.55% by HB 23-1375, signed into law in 2023, which amended CRS §39-22-104. All filing statuses pay the same flat rate on all taxable income.
Does Colorado have a standard deduction?
Colorado conforms to the federal standard deduction. For tax year 2024, the deduction is $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for head of household. In addition, qualifying lower-income taxpayers may claim a Personal Exemption Credit of $101 per exemption for 2024.
What is the Colorado TABOR refund and how does it affect taxes?
The Taxpayer's Bill of Rights (TABOR), added to the Colorado Constitution in 1992, limits the growth of state revenue and spending. When state revenues exceed the TABOR cap, the surplus must be refunded to taxpayers. Refunds are typically issued as temporary income tax rate reductions or direct rebates. The 4.4% flat rate itself is the standard rate; any TABOR refund mechanism operates separately.
What other major taxes does Colorado impose?
Colorado levies a statewide sales and use tax of 2.9%. Local jurisdictions (cities, counties, and special districts) add their own rates, with most combined rates falling between 6% and 10%. Colorado also imposes a corporate income tax at 4.4% and various excise taxes on fuel, tobacco, and marijuana.
Official sources
- Colorado standard deduction (tax year 2025): Colorado Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.