Colorado income tax: rates and Denver filing questions
The reviewed Revenue guide lists a 4.4% individual income-tax rate for tax year 2025. Its rate varies by tax year; this page does not establish a final 2026 rate. Use the rate for the income year, not simply the year you file.
Sources checked . General information maintained by Denver Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
What is the Colorado income-tax rate?
The reviewed Revenue guide lists a 4.4% individual income-tax rate for tax year 2025. Its rate varies by tax year; this page does not establish a final 2026 rate. Use the rate for the income year, not simply the year you file.
Colorado starts with federal taxable income and then applies state additions and subtractions. Gross pay and federal adjusted gross income are not interchangeable with that starting amount.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Resident, part-year or nonresident?
Colorado generally taxes a resident’s income and a nonresident’s Colorado-source income. A part-year return considers both the residence period and Colorado sources. Use the guide’s apportionment route for a move or multistate work.
Ask the preparer to reconcile the federal return, state modifications and any apportionment. Keep move dates, work locations and payment records with the tax-year documents.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Denver OPT, employer withholding and TABOR are separate
Denver occupational privilege tax is not a second Colorado personal income-tax bracket. Employer withholding is a payment/administration question; it does not by itself prove the final return is complete.
Use the separate related guides for pension modifications, investment sales and TABOR claim-year questions. Do not assume a current refund is available from a prior-year TABOR announcement.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Records for a useful preparation quote
- Federal return, W-2s and 1099s for the income year being filed.
- Residence and work locations/dates, prior state returns and carryover schedules.
- Withholding, estimated-payment receipts, extensions and any notices.
- A list of state, local and other-state returns included in the quoted fee.
Ask a professional about your situation
Ask whether the practice handles this tax, transaction, location and year. Agree in writing who checks the records, prepares each return and handles any notice. General listings do not verify specialist expertise or eligibility.
Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.
Related guides
- Colorado retirement income tax: Denver pensions and Social Security checks
- Colorado capital gains tax: reporting, home sales and the agricultural subtraction
- Small-business accounting in Denver: bookkeeping, tax and payroll help
- Does Denver have a city income tax? Understanding occupational privilege tax
- Colorado employer withholding: registration, forms and filing resources
- Colorado TABOR refund: 2025 deadline, eligibility and claim records
Official sources and applicability
- Colorado individual income-tax guide — Federal taxable-income starting point, modifications, residence/apportionment and year-specific rates.
Guide lists 2025 at 4.4%; do not present that as a verified final 2026 rate. Checked 2026-10-24.
Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.