🏛️ CO — Updated 2026

Colorado Payroll Calculator

Calculate your take-home pay in Colorado with accurate state income tax (4.4%), federal withholding, and FICA deductions.

4.4%
State Income Tax
$14.81
Minimum Wage
5.8M
Population

💰 Free Payroll Calculator — 2026 Tax Year

Calculate your take-home pay with federal & state taxes

🏛️ Colorado Payroll Tax Overview for 2026

Colorado levies a state income tax with rates ranging from 4.4%. When calculating payroll in Colorado, employers must withhold both federal and state income taxes, along with FICA contributions (Social Security at 6.2% and Medicare at 1.45%).

Colorado Income Tax Brackets (2026)

Income RangeTax Rate
$0.00and above4.4%

Additional Colorado Payroll Information

  • Minimum Wage (2026): $14.81 per hour
  • State Unemployment Insurance (SUI): 0.75-10.39% (employer-paid)
  • Capital: Denver
  • Population: 5.8M

Note: Flat tax rate. FAMLI program payroll deduction applies.

📊 Colorado Take-Home Pay Examples

See how much you'd take home at different salary levels in Colorado (single filer, 2026 tax year):

Annual SalaryFederal TaxState TaxFICATake-HomeEff. Rate
$50,000.00$3,877.50$2,200.00$3,825.00$40,097.5019.81%
$75,000.00$7,960.00$3,300.00$5,737.50$58,002.5022.66%
$100,000.00$13,460.00$4,400.00$7,650.00$74,490.0025.51%

🏢 Employer Payroll Tax Cost in Colorado

Employers in Colorado must pay additional payroll taxes on top of each employee's salary. Here's the employer cost breakdown for a $75,000 salary:

Employer SS (6.2%)
$4,650.00
Employer Medicare (1.45%)
$1,087.50
FUTA (0.6%)
$42.00
Total Employer Cost
$80,779.50
+7.71% above salary

Colorado Payroll FAQ

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Disclaimer: This Colorado payroll calculator provides estimates for informational purposes only. Actual tax withholdings may vary based on local taxes, additional deductions, and individual circumstances. Colorado tax rates are based on 2026 figures from the IRS and Colorado Department of Revenue. Consult a qualified tax professional for accurate payroll advice.
Disclaimer: NOT tax advice. Mustafa Bilgic is not a CPA, EA, or tax preparer. Consult a qualified tax professional before relying on these estimates.

Colorado Payroll Tax Reference: Statutory Citations and 2026 Specifics

Colorado Tax Law Citations (2026)

Colorado individual income tax derives from Colorado Revised Statutes (C.R.S.) Title 39, Article 22 — "Income Tax." Rate authority sits in C.R.S. § 39-22-104 ("Income tax imposed on individuals, estates, and trusts — single rate"); withholding mechanics derive from C.R.S. § 39-22-604. Colorado is one of nine flat-rate states. The Family and Medical Leave Insurance ("FAMLI") program is codified at C.R.S. Title 8, Article 13.3, enacted by Proposition 118 (2020) and effective for benefits January 1, 2024. Official Colorado Department of Revenue ("CDOR") portal: tax.colorado.gov; FAMLI portal: famli.colorado.gov.

2026 income tax rate. Colorado imposes a single flat 4.40% individual income tax rate for tax year 2026 on Colorado taxable income, after subtractions for federal-tax-exempt interest from non-Colorado sources are added back and Colorado-specific subtractions (e.g., pension/annuity exclusions, capital gain subtraction limited to $100,000 single) are taken. There is no graduated bracket schedule. Note: per the Taxpayer's Bill of Rights (TABOR, Article X § 20 of the Colorado Constitution), excess state revenue triggers temporary rate reductions in some years — the headline 4.40% may drop temporarily depending on TABOR refund mechanics.

Recent legislation (2024–2026). Proposition HH (2023) was rejected by voters; subsequent legislative session in 2024 passed HB 24-1311 (Family Affordability Tax Credit) and several technical fixes. The FAMLI premium framework was set initially at 0.90% combined for 2023–2024 and adjusted downward to 0.88% for 2026, split 50/50 between employer and employee for businesses with 10+ employees (smaller employers may opt to pay only the employee share). The 2026 wage cap aligns with the Social Security wage base ($176,100). Beginning July 2026, the FAMLI Division also collects an additional 0.0125% Long-Term Care Insurance pilot premium for employers who opt in.

Colorado 2026 Payroll-Specific Numbers

  • State Unemployment Insurance (SUI): Colorado Department of Labor and Employment (CDLE) administers UI under C.R.S. Title 8, Article 70. For 2026, experience-rated employer rates range 0.81% to 12.34% on the first $27,200 of wages per employee (Colorado UI taxable wage base is indexed and rises annually; one of the higher state UI bases). New non-construction employers pay 1.70%; new construction employers pay 2.07%–7.58% depending on construction subclass.
  • Family and Medical Leave Insurance (FAMLI): Per C.R.S. § 8-13.3-501 et seq. The 2026 total premium is 0.88% of eligible wages up to the SSA wage base of $176,100. Employers with 10 or more employees split premiums 50/50 (0.44% each). Employers with fewer than 10 employees deduct only the employee 0.44% share. Self-employed individuals may opt in voluntarily. Benefits provide up to 12 weeks of partially paid leave (16 for pregnancy complications).
  • Workers' Compensation: Colorado Division of Workers' Compensation administers under C.R.S. Title 8, Article 40 et seq. Rates filed by Pinnacol Assurance (the largest workers' comp carrier in Colorado) and competing private carriers. 2026 voluntary loss-cost approximately $0.39 per $100 for clerical (Class 8810).
  • State-Specific Items: Colorado allows the Pension and Annuity Subtraction (up to $24,000 for taxpayers 65+ or $20,000 for 55–64), the Capital Gain Subtraction (limited to $100,000 single from qualifying Colorado-source assets held 5+ years), and the Family Affordability Tax Credit (HB 24-1311, refundable credit up to $3,200 per child for low-income families). The Colorado Cash Back TABOR refund mechanism returns excess state revenue to taxpayers.

Colorado BLS Wage Data (May 2024 OEWS)

Per the BLS OEWS program, Colorado's statewide median annual wage was approximately $54,810 in May 2024 — meaningfully above the U.S. median of $49,500. Source: bls.gov/oes/current/oes_co.htm. Denver-Aurora-Lakewood MSA median wages run approximately $61,200 and Boulder MSA approximately $66,700 (the second-highest metro median in the state, reflecting tech and aerospace concentration). Top occupations include software developers (~$129,800), registered nurses (~$87,300), and management analysts (~$95,200). Colorado's labor market is unusually concentrated in professional services and technology.

Practitioner Insight: What Sets Colorado Apart

What sets Colorado apart for payroll calculations is the combination of a 4.40% flat state rate, a mandatory 0.44% FAMLI employee premium, and a high $27,200 SUI wage base. The effective combined state-side payroll deduction is approximately 4.84% on wages up to the SSA cap — meaningfully higher than the headline 4.40% income tax rate suggests. Colorado is also noteworthy for the TABOR-driven temporary rate reductions: in years when state revenue exceeds the TABOR cap, the 4.40% rate is statutorily reduced (e.g., to 4.25% or 4.00%) for that single year only, with the rate reverting to 4.40% afterwards. Payroll administrators must monitor CDOR rate announcements each January. The pending Long-Term Care Insurance pilot (0.0125% additional starting mid-2026) is opt-in for now but signals Colorado's direction toward Washington-style WA Cares-equivalent funding. FAMLI has no opt-out for employees of covered employers; private-plan equivalency is permitted but rare in practice.

Editor's Note

Last reviewed by Mustafa Bilgic on 2026-05-05. Colorado state tax law verified against the Colorado Department of Revenue (tax.colorado.gov), the Colorado FAMLI Division (famli.colorado.gov), Colorado Department of Labor and Employment UI (cdle.colorado.gov), and IRS Publication 15-T (2026 edition). Mustafa Bilgic is the sole proprietor of PayrollCalculator.us, registered at Malazgirt No: 225, 02000 Adıyaman, Türkiye.

Citations & Official Sources

  1. Colorado Revised Statutes Title 39 Article 22 (Income Tax) — leg.colorado.gov CRS 2024 Title 39
  2. Colorado Department of Revenue, Individual Income Tax — tax.colorado.gov/individual-income-tax
  3. Colorado FAMLI Division — famli.colorado.gov
  4. Colorado CDLE, Employer UI Tax — cdle.colorado.gov/employers
  5. Colorado Constitution Article X § 20 (TABOR) — leg.colorado.gov Constitution
  6. U.S. Bureau of Labor Statistics, Colorado OEWS May 2024 — bls.gov/oes/current/oes_co.htm
  7. IRS Publication 15-T (2026) — irs.gov/pub/irs-pdf/p15t.pdf