ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
2023 Colorado Individual Statistics of Income
State Return Data
Table 3. Income and Tax Data by Size of Federal Adjusted Gross Income and Single or Joint Filers
2
This table summarizes income and tax data as reported on full-year resident Colorado returns by single or joint filers and by size of federal adjusted gross income (AGI). Colorado returns are categorized as single filers if a spouse is not listed on the return and joint filers if a spouse is listed on the return.
3
Intentionally left blank
4
Single or Joint FilersSize of Federal AGINumber
of Returns
Federal AGIFederal
Taxable Income
Colorado
Taxable Income ¹
Colorado
Gross Tax ²
Colorado
Net Tax
5
SingleNegative Income17,811($1,028,631,479)$0 ($1,307,221,171)$49,173 $150,621
6
Single$0 under $10K334,086$1,262,597,581 $25,600,203 ($2,060,942,888)$1,183,127 $1,493,316
7
Single$10K under $20K232,184$3,443,284,821 $338,846,527 ($302,141,999)$13,717,667 $13,632,556
8
Single$20K under $30K201,065$5,016,115,699 $1,908,805,984 $1,472,544,373 $75,531,887 $74,912,125
9
Single$30K under $40K208,927$7,322,199,942 $4,065,762,795 $3,631,331,876 $164,120,306 $163,135,191
10
Single$40K under $50K201,754$9,058,012,533 $5,885,493,182 $5,425,258,381 $240,094,807 $238,656,025
11
Single$50K under $60K167,961$9,204,902,622 $6,537,096,902 $6,078,499,245 $268,381,765 $266,524,096
12
Single$60K under $75K186,657$12,509,259,883 $9,467,170,313 $8,821,115,795 $389,168,656 $386,072,905
13
Single$75K under $100K183,062$15,741,099,266 $12,581,867,674 $11,805,906,304 $520,508,857 $515,392,574
14
Single$100K under $200K182,874$24,198,347,122 $20,434,031,312 $19,649,142,954 $865,415,640 $851,930,559
15
Single$200K under $500K39,972$11,243,123,221 $9,995,520,260 $10,025,853,718 $441,327,108 $424,769,585
16
Single$500K under $1M5,276$3,532,808,538 $3,189,036,702 $3,401,952,773 $149,711,950 $138,227,801
17
Single$1M and over2,494$8,433,077,707 $7,591,101,736 $8,321,265,876 $366,135,910 $319,543,466
18
SingleTotal1,964,123$109,936,197,456 $82,020,333,590 $74,962,565,237 $3,495,346,853 $3,394,440,820
19
JointNegative Income8,623($1,290,301,264)$0 ($1,570,276,258)$204,677 $354,036
20
Joint$0 under $10K30,837$108,456,962 $818,760 ($700,045,985)$43,832 $48,263
21
Joint$10K under $20K25,676$389,010,364 $2,522,837 ($448,717,258)$153,101 $166,753
22
Joint$20K under $30K31,271$787,381,342 $9,548,258 ($324,638,163)$425,312 $463,572
23
Joint$30K under $40K34,140$1,196,747,121 $207,897,170 ($76,112,835)$6,553,942 $6,511,115
24
Joint$40K under $50K36,996$1,665,781,208 $581,797,747 $247,584,410 $18,118,720 $17,944,787
25
Joint$50K under $60K39,542$2,176,635,590 $1,011,265,902 $617,164,473 $31,860,027 $31,526,348
26
Joint$60K under $75K64,687$4,374,652,762 $2,452,609,747 $1,758,374,593 $80,685,702 $79,856,866
27
Joint$75K under $100K119,834$10,507,449,829 $6,912,288,426 $5,477,998,906 $242,531,423 $239,718,845
28
Joint$100K under $200K375,514$53,740,026,161 $41,981,144,727 $37,477,275,874 $1,650,231,978 $1,629,856,688
29
Joint$200K under $500K206,594$59,753,961,302 $51,825,556,402 $51,143,410,889 $2,250,751,591 $2,199,121,125
30
Joint$500K under $1M31,039$20,713,936,156 $18,840,105,476 $19,515,817,268 $859,108,630 $815,963,000
31
Joint$1M and over12,553$41,504,151,658 $37,940,634,155 $41,203,583,828 $1,812,976,345 $1,623,544,933
32
JointTotal1,017,306$195,627,889,191 $161,766,189,607 $154,321,419,742 $6,953,645,280 $6,645,076,331
33
Intentionally left blank
34
Source: Colorado individual income tax returns (full-year residents only)
35
¹ Colorado Taxable Income (CTI) can be positive, zero, or negative. CTI is negative when losses and/or subtractions exceed income and additions.
36
² Colorado Gross Tax is calculated by multiplying positive CTI by the income tax rate. To find the positive CTI subject to tax, divide the Colorado Gross Tax by the income tax rate.
37
Prepared by: Office of Research and Analysis, Taxation Division, Colorado Department of Revenue | dor_ora@state.co.us
38
Data extracted: August 21, 2025
39
Publish date: December 2025
40
End of worksheet
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100