Connecticut Contractor Sales Tax 2026

Connecticut sales tax rate for contractors

• Combined rate: 6.35% (no local addition)
• Construction labor taxable: YES - labor is taxable
• Tax authority: Connecticut Department of Revenue Services

How Connecticut treats contractor labor

CONTRACTOR LABOR ON NEW CONSTRUCTION OR ADDITIONS IS TAXABLE. Renovation/repair labor on residential homes is exempt. Commercial repair labor is taxable.

Connecticut-specific rules

Connecticut is one of few states that taxes new construction labor. Renovation of residential (up to 4 units) is exempt. Commercial alteration and renovation labor is taxable.

Connecticut mechanics lien rights

Beyond sales tax, Connecticut contractor billing must respect the mechanics lien deadline of 90 days from completion. Preliminary notice: Subcontractors must give notice of intent within 90 days of starting work.

Connecticut contractor licensing

Connecticut Department of Consumer Protection - required for licensed work. $220 (home improvement contractor). Board: https://portal.ct.gov/dcp.

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Connecticut contractor resources by trade

• Connecticut HVAC Cost
• Connecticut Plumbing Cost
• Connecticut Electrical Cost
• Connecticut Roofing Cost
• Connecticut Painting Cost
• Connecticut Concrete Cost