CONNECTICUT RETIREMENT INCOME TAX · TAX YEAR 2026
Does Connecticut tax Social Security and retirement income?
Connecticut exempts all taxable benefits when federal AGI is under $75,000 for single filers and married couples filing separately, or $100,000 for joint filers and heads of household, and taxes at most 25% of benefits above that. Connecticut subtracts all pension and 401(k) and IRA income when federal AGI is under $75,000 ($100,000 joint), a smaller share above that and none at $100,000 ($150,000 joint) or more, and it exempts military retirement pay. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no Connecticut income tax for 2026.
Your estimate
- Connecticut income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Subtracted from Connecticut income
- Social Security
- $11,300.00
- Pension and annuity subtraction
- $20,000.00
- IRA subtraction
- $10,000.00
The Connecticut Teachers' Retirement System 50% subtraction (an alternative to the general pension subtraction) and railroad retirement are not modeled.
Connecticut tax at different retirement incomes
Connecticut income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $0 | $0 |
| $60,000 | $619 | $0 |
| $100,000 | $5,385 | $4,325 |
| $150,000 | $8,610 | $7,800 |
Does Connecticut tax Social Security?
Partly. Social Security benefits are fully exempt when federal AGI is under $75,000 for single filers and married couples filing separately, or under $100,000 for joint filers and heads of household. Above those limits, Connecticut taxes no more than 25% of benefits.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Connecticut taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Connecticut taxes none of it.
Does Connecticut tax pensions?
Partly. Private and government pensions, including 401(k), 403(b) and 457(b) payouts, are subtracted in full when federal AGI is under $75,000 for single filers, heads of household and married couples filing separately, or under $100,000 on a joint return, at any age. Above that, the share subtracted falls in steps from 85% to 2.5%, and none is subtracted once AGI reaches $100,000 ($150,000 joint). Military retirement pay is subtracted in full at any income. Connecticut Teachers' Retirement System pensions can instead take a 50% subtraction at any income, which the calculator does not model.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Connecticut exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $20,000 | $0 |
| Connecticut government | $20,000 | $0 |
| Federal civil service | $20,000 | $0 |
| Military | $20,000 | $0 |
Does Connecticut tax IRA and 401(k) withdrawals?
Partly. Traditional IRA withdrawals, including SEP and SIMPLE IRAs, get the same subtraction under the same income limits as pensions, and 401(k) payouts count as pension income. For 2026 the full IRA amount qualifies, up from 75% in 2025. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Connecticut income tax for 2026.
At what age do retirement tax breaks start in Connecticut?
No age is needed for Connecticut's Social Security, pension or IRA subtractions, which depend only on income, and Connecticut has no extra exemption or deduction at 65.
What the calculator leaves out
The Connecticut Teachers' Retirement System 50% subtraction (an alternative to the general pension subtraction) and railroad retirement are not modeled.
- Above the AGI threshold, the Social Security add-back is 25% of the lesser of benefits or the section 86(b)(1) excess over the $25,000/$32,000 base amount; the fact sheet's wording on which excess applies was ambiguous.
The calculator uses Connecticut rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.