Quick answer
A single freelancer in Connecticut with $75,000 of profit pays about $3,159 of Connecticut income tax in 2026 on top of about $15,495 of federal tax (self-employment tax of 15.3% on 92.35% of profit plus income tax), keeping about $56,346. At $50,000 the state bill is about $1,657; at $100,000, about $4,561. Connecticut sales tax applies to many services, such as consulting and advertising design.
Connecticut has no standard deduction. Its personal exemption and personal tax credit both phase out at moderate incomes, so most full-time freelancers pay tax from the first dollar of their Connecticut income. Connecticut also taxes more services than most states. Here is what a Connecticut freelancer owes for 2026.
How Connecticut compares: in our 50-state take-home pay ranking, a single freelancer with $75,000 of profit keeps $56,346 in Connecticut after federal and state income tax, 42nd of 51 (state income tax: $3,159).
Set aside from every payment
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That is $0 of every $1,000 you receive
- Federal income tax share
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- Self-employment tax share
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- State tax share
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- Total to save this year
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Estimate for information only — not tax, legal or financial advice. Federal figures for tax year 2026; state and local taxes are not included unless you enter them. Check your situation with a CPA or enrolled agent.
What you pay on freelance profit
| Tax | Rate |
|---|---|
| Federal self-employment tax | 15.3% on 92.35% of profit (12.4% part capped at $184,500 for 2026) |
| Federal income tax | 10%–37% |
| Connecticut income tax | 2% on the first $10,000, 4.5% to $50,000, 5.5% to $100,000, 6% above (single; higher rates above $200,000) |
| City income tax | None |
How Connecticut figures your tax
Connecticut starts from your federal adjusted gross income, so Schedule C business expenses and the deduction for half of your self-employment tax reduce Connecticut income too. The federal standard deduction and the federal QBI deduction don’t carry over, and Connecticut has no standard deduction of its own. For a single filer:
- Personal exemption: $15,000, reduced by $1,000 for every $1,000 of Connecticut AGI over $30,000. It’s gone once AGI passes $44,000.
- Personal tax credit: a percentage of your tax that shrinks as income rises. Between $33,300 and $60,000 of AGI it is 10%, and above $64,500 it is zero.
- 2% phase-out add-back: once AGI passes $56,500, Connecticut takes back the benefit of the 2% bracket, adding $25 for each $5,000 of AGI over that line, up to $250.
Estimated payments
Make Connecticut estimated payments with Form CT-1040ES if you expect to owe $1,000 or more after withholding and any pass-through entity tax credit, and your withholding won’t cover your required annual payment: the lesser of 90% of your 2026 tax or 100% of your 2025 tax. Payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. You can file and pay through myconneCT.
If you file your 2026 return and pay in full by March 1, 2027, Connecticut won’t charge underpayment interest. Size your federal payments with the quarterly estimated tax calculator, then add one quarter of your expected Connecticut tax to each date.
Sales tax on services
Unlike most states, Connecticut taxes a long list of services at its 6.35% general rate. The list includes business analysis, management and management consulting, public relations, advertising and graphic design for advertising, and interior design. Computer and data processing services are taxed at a reduced 1% rate. If your work falls into one of these categories, you’ll likely need to register with the Department of Revenue Services and collect sales tax.
If you have an LLC
- A single-member LLC taxed as a sole proprietor reports its profit on your personal Connecticut return.
- Connecticut LLCs file an annual report online with the Secretary of the State between January 1 and March 31. The fee is $80.
- Weighing an S corp election? The payroll-tax savings are federal, and Connecticut still taxes the profit that passes through to you.
How much to set aside
Enter 5.5 in the state field of the tax set-aside calculator, or 6 if your Connecticut AGI is above $100,000. With no standard deduction and the exemption phased out, your real Connecticut cost on each extra dollar sits close to your bracket rate.
Frequently asked questions
Do I have to charge sales tax on services in Connecticut?
Possibly. Connecticut taxes a long list of services at 6.35%, including business analysis, management consulting, public relations, advertising, graphic design for advertising and interior design. Computer and data processing services are taxed at 1%. If your work is on the list, you'll likely need to register and collect.
When are Connecticut estimated tax payments due?
April 15, June 15 and September 15, 2026, and January 15, 2027, using Form CT-1040ES, if you expect to owe $1,000 or more after withholding. If you file your 2026 return and pay in full by March 1, 2027, Connecticut won't charge underpayment interest.
Does Connecticut have a standard deduction?
No. Connecticut has no standard deduction, and its $15,000 personal exemption for single filers shrinks by $1,000 for every $1,000 of AGI over $30,000, disappearing past $44,000. Most full-time freelancers pay Connecticut tax from the first dollar.
How much is the Connecticut LLC annual report fee?
$80. Connecticut LLCs file an annual report online with the Secretary of the State between January 1 and March 31. A single-member LLC taxed as a sole proprietor still reports its profit on your personal Connecticut return.