Connecticut Standard Deduction
The Connecticut standard deduction is a flat amount you can subtract from your gross income before Connecticut income tax is calculated, instead of itemising individual deductions. This page shows the Connecticut standard deduction for tax year 2024 by filing status, sourced directly from the Connecticut Department of Revenue Services, and calculates your Connecticut 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 Connecticut 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 Connecticut provides. Use this alongside the Connecticut 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 Connecticut standard deduction for 2024 is $15,000.00 (single) and $24,000.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,000.00 of Connecticut taxable income.
Connecticut standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $15,000.00 | Connecticut Department of Revenue Services |
| Married filing jointly | $24,000.00 | Connecticut Department of Revenue Services |
| Head of household | $19,000.00 | Connecticut Department of Revenue Services |
| Married filing separately | $12,000.00 | Connecticut Department of Revenue Services |
Connecticut does not have a standard deduction. Instead it provides a personal exemption: $15,000 for single filers, $24,000 for married filing jointly, $12,000 for married filing separately, and $19,000 for head of household. These exemptions phase out for higher-income taxpayers and are completely eliminated above approximately $100,000 (single) or $200,000 (married filing jointly). Connecticut General Statutes §12-702.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Connecticut standard deduction: frequently asked questions
What is the Connecticut standard deduction for 2024?
For tax year 2024, the Connecticut standard deduction is $15,000.00 for single filers and $24,000.00 for married couples filing jointly, as published by the Connecticut Department of Revenue Services. It is subtracted from your gross income to give your Connecticut taxable income.
How does the Connecticut standard deduction affect my tax?
The standard deduction lowers your Connecticut 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 $15,000.00 standard deduction has $45,000.00 of Connecticut taxable income before any other adjustments.
Should I take the Connecticut standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Connecticut exceed the standard deduction of $15,000.00 (single) or $24,000.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Connecticut Department of Revenue Services.
What are Connecticut's 2024 income tax rates and brackets?
For 2024, Connecticut taxes single filers at 2% on the first $10,000, 4.5% on $10,001-$50,000, 5.5% on $50,001-$100,000, 6% on $100,001-$200,000, 6.5% on $200,001-$250,000, 6.9% on $250,001-$500,000, and 6.99% on income above $500,000. Married filing jointly thresholds are double the single amounts. Authority: Connecticut Department of Revenue Services, Connecticut General Statutes §12-700.
Does Connecticut have a standard deduction?
Connecticut does not have a standard deduction in the traditional sense. Instead, Connecticut allows a personal exemption of $15,000 for single filers and $24,000 for married filing jointly. However, this exemption phases out at higher incomes and is completely eliminated above approximately $100,000 for single filers and $200,000 for married filing jointly filers. Connecticut General Statutes §12-702.
What is Connecticut's top income tax rate, and how does it compare to neighboring states?
Connecticut's top marginal rate is 6.99%, which applies to single-filer income above $500,000 and married-filing-jointly income above $1,000,000. This is higher than the top rates in Massachusetts (5%), Rhode Island (5.99%), and New Hampshire (which taxes only interest and dividends at a flat 3% for 2024, phasing to zero by 2027). New York's top rate can exceed 10% when city tax is included. Connecticut's rate is among the highest in New England.
How does the Connecticut personal exemption phase-out work?
Connecticut's personal exemption begins to phase out when Connecticut adjusted gross income exceeds $28,000 for single filers ($48,000 for married filing jointly). The exemption is reduced by $1,000 for each $1,000 of income above the phase-out threshold. The exemption is completely eliminated at approximately $100,000 for single filers and $200,000 for married filing jointly. This means many middle- and higher-income taxpayers receive no exemption benefit. See Connecticut General Statutes §12-702.
Official sources
- Connecticut standard deduction (tax year 2024): Connecticut Department of Revenue Services, 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.