Connecticut State Law

Connecticut businesses must register with the Secretary of the State before conducting business in the state. Sole proprietors and general partnerships using a trade name must file a Trade Name…

Source: CT Secretary of the State

Connecticut employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: CT Department of Labor

Connecticut requires contractors to be licensed by the Department of Consumer Protection for new home construction and major home improvements. Electrical, plumbing, and HVAC contractors hold separate state licenses. All…

Source: CT Department of Consumer Protection

Connecticut LLCs are formed by filing a Certificate of Organization with the Secretary of the State and paying a $120 filing fee. All LLCs must designate a registered agent with…

Source: CT Secretary of the State

Connecticut corporations are incorporated by filing a Certificate of Incorporation with the Secretary of the State with a minimum filing fee of $455. Corporations must appoint a registered agent and…

Source: CT Secretary of the State

Connecticut business entities must file an Annual Report with the Secretary of the State. The fee is $80 for LLCs and corporations, due on the last day of the anniversary…

Source: CT Secretary of the State

Connecticut imposes a Business Entity Tax of $250 biannually on LLCs, LLPs, and S corporations. The tax is administered by the Department of Revenue Services and is due every two…

Source: CT Department of Revenue Services

Connecticut levies a Corporation Business Tax on the net income of C corporations doing business in the state at a rate of 7.5%. The minimum tax is $250 per year,…

Source: CT Department of Revenue Services

Connecticut imposes a 6.35% sales and use tax on retail sales of tangible personal property and certain services. Businesses making taxable sales must register with the Department of Revenue Services…

Source: CT Department of Revenue Services

Connecticut minimum wage is $16.35 per hour as of January 1, 2025, with future increases indexed to the federal employment cost index. Tipped service employees must receive a minimum of…

Source: CT Department of Labor

Connecticut law requires nearly all employers to carry workers compensation insurance for employees. Sole proprietors and partners may elect coverage. The Workers Compensation Commission resolves disputes between injured workers and…

Source: CT Workers Compensation Commission

Connecticut employees are eligible for up to 12 weeks of paid family and medical leave per year under the CT PFML program, funded through a 0.5% employee payroll contribution. The…

Source: CT Paid Leave Authority

The Connecticut Department of Consumer Protection licenses and regulates a wide range of professions and businesses including contractors, pharmacies, liquor dealers, and real estate professionals. License applications and renewals can…

Source: CT Department of Consumer Protection

The Connecticut Small Business Express program offers loans and matching grants to Connecticut businesses with 100 or fewer employees. Funding can be used for job creation, equipment, facilities, or working…

Source: CT Department of Economic and Community Development

Connecticut Innovations offers TechStart grants to seed-stage technology companies in Connecticut. Eligible companies may receive up to $150,000 in non-dilutive funding to support commercialization of innovative technologies. Applicants must be…

Source: Connecticut Innovations

Home-based businesses in Connecticut are regulated at the municipal level under local zoning ordinances. Most municipalities classify home occupations as either permitted by right or requiring a special permit, with…

Source: CT Office of Policy and Management