Connecticut LLC State Tax Obligations
Beyond the $80 Annual Report, your Connecticut LLC has tax obligations through the Department of Revenue Services: income tax, sales tax, and potentially the Business Entity Tax. For full tax details, see our CT tax guide. For compliance overview, see after-formation.
Summary
| Tax | Rate | Due |
|---|---|---|
| CT income tax (members) | 3%-6.99% | April 15 |
| Pass-through entity tax (optional) | 6.99% | March 15 |
| Business Entity Tax (BET) | 0.75% if gross receipts >$200K | April 15 |
| Sales/use tax | 6.35% | Monthly/quarterly |
| Withholding (employees) | Based on wages | Per payroll |
Key CT Tax Distinctions
- Broad sales tax — CT taxes many services other states exempt
- BET as minimum tax — Revenue-based tax regardless of profitability
- PET option — Unique SALT cap workaround (saves federal $$$)
- Declining effective rate — PET makes CT tax federally deductible, lowering true cost
FAQ
Ready to get started?
Get StartedAre Annual Report and taxes filed with the same agency?
No. Annual Report: Secretary of State (business.ct.gov). Taxes: Department of Revenue Services (portal.ct.gov/DRS). Separate agencies, separate filings.