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Personal Income Tax in Colorado

April 13, 2006

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If you are a resident or non-resident of Colorado and receive taxable income individually from property owned or business transacted in Colorado, you are subject to tax on net income.

Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you. Since January 1, 2000, the income is taxed at the rate of 4.63 percent of taxable income.

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