Side-by-side tax comparison between Connecticut (6.99% top rate, graduated) and Massachusetts (5% top rate, flat). See which state lets you keep more at every salary level, and how cost of living changes the picture.
Connecticut uses a graduated income tax (3-6.99%) while Massachusetts has a flat system (5% flat + 4% surtax >$1M). On a $100K salary, Connecticut takes $4,544 in state and local taxes compared to Massachusetts’s $5,000 \u2014 a difference of $457.
Because Connecticut has graduated brackets while Massachusetts is flat, the gap between them changes at different income levels. Connecticut’s rates increase with income, so high earners feel the difference more acutely.
Connecticut wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Connecticut | Massachusetts | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,503 | $32,320 | −$183 | Connecticut |
| $50K | $40,083 | $39,855 | −$228 | Connecticut |
| $60K | $47,664 | $47,390 | −$274 | Connecticut |
| $75K | $58,130 | $57,788 | −$342 | Connecticut |
| $100K | $74,582 | $74,125 | −$457 | Connecticut |
| $120K | $87,743 | $87,195 | −$548 | Connecticut |
| $150K | $106,936 | $106,251 | −$685 | Connecticut |
| $200K | $139,800 | $138,887 | −$913 | Connecticut |
| $250K | $171,905 | $170,764 | −$1,141 | Connecticut |
| $300K | $201,698 | $200,329 | −$1,370 | Connecticut |
Take-home pay only tells part of the story. Connecticut has a cost of living index of 111 while Massachusetts is at 118 (national average = 100).
The cost of living gap is moderate. After adjustment, $100K has purchasing power of $67,191 in Connecticut vs $62,818 in Massachusetts. The take-home winner also wins on purchasing power.
For a single earner at $100K filing jointly, take-home becomes $80,167 in Connecticut and $79,710 in Massachusetts \u2014 a difference of $457. The gap remains similar regardless of filing status.
On paper, moving from Massachusetts to Connecticut would save $457/year on a $100K salary, or $2,283 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $457/year, the tax difference alone likely isn’t worth relocating for. Other factors — job market, lifestyle, family — should drive the decision. The tax savings are a nice bonus if you’re already considering the move for other reasons.