State Reference · Tax Year 2026
Colorado (CO)
Flat 4.4%
Colorado Department of Revenue · Main form: Form DR 0104 · Due April 15, 2027
Rates & brackets
Top rate4.4%
Standard deductionFederal standard deduction flows through
Personal / dependentCO CTC (refundable) for <6
Filing logistics
Main formForm DR 0104
Filing dueApril 15, 2027
E-file portalRevenue Online
AgencyColorado Department of Revenue
Major credits
- Colorado Child Tax Credit
- CO EITC (50% of federal)
- TABOR refund
- Child care contribution credit
Sales & property tax
Sales tax2.9% state + up to ~8% local
Property taxLocally assessed; homestead exemption 50% of first $200k for seniors/disabled vets
Preparer notes
- TABOR refund included in state refund each year — amount varies by revenue.
- Retirement subtraction up to $24,000 (age 65+) / $20,000 (55–64).
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.