Colorado state income tax
Colorado charges a state individual income tax on top of what you owe the federal government. A flat 4.4% rate on federal taxable income. For the 2025 tax year, Colorado uses a single flat rate of about 4.4%.
A flat tax means the same percentage applies to your taxable income no matter how much you earn — which makes Colorado tax easy to estimate. Your federal tax, though, is still progressive, so your combined rate rises as your income grows.
Most people who live or earn income in Colorado file a state return alongside their federal Form 1040, and your Colorado taxable income often starts from your federal figures before state-specific adjustments. If you moved during the year or earn income in more than one state, you may need to file as a part-year or nonresident and split the income accordingly.
2025 federal income tax brackets
For the 2025 tax year (the return you file in 2026), the federal government uses seven tax brackets from 10% to 37%. The brackets are progressive: each slice of your taxable income is taxed at that bracket's rate, not your whole income at the top rate.
Single — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $11,924 |
| 12% | $11,925 – $48,474 |
| 22% | $48,475 – $103,349 |
| 24% | $103,350 – $197,299 |
| 32% | $197,300 – $250,524 |
| 35% | $250,525 – $626,349 |
| 37% | $626,350 and up |
Married filing jointly — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $23,849 |
| 12% | $23,850 – $96,949 |
| 22% | $96,950 – $206,699 |
| 24% | $206,700 – $394,599 |
| 32% | $394,600 – $501,049 |
| 35% | $501,050 – $751,599 |
| 37% | $751,600 and up |
Head of household — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $16,999 |
| 12% | $17,000 – $64,849 |
| 22% | $64,850 – $103,349 |
| 24% | $103,350 – $197,299 |
| 32% | $197,300 – $250,499 |
| 35% | $250,500 – $626,349 |
| 37% | $626,350 and up |
Married filing separately — 2025
| Tax rate | Taxable income |
|---|---|
| 10% | $0 – $11,924 |
| 12% | $11,925 – $48,474 |
| 22% | $48,475 – $103,349 |
| 24% | $103,350 – $197,299 |
| 32% | $197,300 – $250,524 |
| 35% | $250,525 – $375,799 |
| 37% | $375,800 and up |
2025 standard deduction
Most taxpayers subtract the standard deduction from income before the brackets apply. For 2025 the standard deduction is:
| Filing status | 2025 standard deduction |
|---|---|
| Single | $15,000 |
| Married filing jointly | $30,000 |
| Head of household | $22,500 |
| Married filing separately | $15,000 |
You take the standard deduction unless your itemized deductions (mortgage interest, state and local taxes, charitable gifts, etc.) add up to more.
How tax brackets actually work
A common myth is that moving into a higher bracket taxes all of your income at that rate. It doesn't. The brackets are marginal, meaning only the dollars inside each band are taxed at that band's rate — your earlier dollars stay taxed at 10% and 12% no matter how much you go on to earn.
That single misunderstanding causes real financial mistakes: people turn down raises, overtime, or bonuses because they fear being "bumped into the next bracket." You never lose money by earning more — only the portion above each threshold is taxed higher, so your take-home always goes up.
That's also why your effective tax rate — total tax divided by total income — is almost always well below your top bracket. Someone "in the 22% bracket" typically pays an effective rate closer to 11–14%.
A worked example: $75,000 salary, single
Say you're single and earn $75,000 in wages in 2025. You take the $15,000 standard deduction, which leaves $60,000 of taxable income. Here's how that $60,000 moves through the brackets, one band at a time:
| Bracket | Income taxed here | Tax |
|---|---|---|
| 10% | First $11,925 | $1,192.50 |
| 12% | $11,925 – $48,475 | $4,386.00 |
| 22% | $48,475 – $60,000 | $2,535.50 |
| Total | $60,000 taxable | $8,114.00 |
So the total federal income tax is about $8,114. Notice what that means: even though you're "in the 22% bracket," your effective rate on taxable income is roughly 13.5%, and on your full $75,000 salary it's under 11%. The 22% only ever touched the last $11,525.