Colorado · Tax year 2025 · paying now
Colorado TABOR Refund (State Sales Tax Refund)
For tax year 2025, Colorado’s TABOR refund is a six-tier sales tax refund of $19 to $59 for single filers and $38 to $118 for joint filers, claimed on your state return.
- Amount
- $19–$59 single; $38–$118 joint
- Payment timing
- Included in your 2025 income tax refund or Property Tax/Rent/Heat rebate. The claim deadline is October 15, 2026.
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Independent guide, not a government website. Researched from the official sources below; last reviewed October 7, 2026. Confirm details with the agency before acting.
Colorado TABOR refund calculator
Uses the published formula. Nothing you enter leaves your browser.
Enter your figures to see the estimate.
Estimate for DR 0104 filers. Filers claiming through the DR 0104PTC receive $19 (single) or $38 (joint).
Who qualifies
- Full-year Colorado residents age 18 or older
- Files a 2025 Form DR 0104 or a DR 0104PTC rebate application by October 15, 2026
Amounts
| Modified AGI $52,000 or less | $19 single / $38 joint |
|---|---|
| $52,001 – $105,000 | $25 / $50 |
| $105,001 – $168,000 | $29 / $58 |
| $168,001 – $233,000 | $35 / $70 |
| $233,001 – $299,000 | $37 / $74 |
| $299,001 or more | $59 / $118 |
| Claimed on DR 0104PTC | $19 single / $38 joint |
How to get it
File Form DR 0104, which calculates the modified AGI used only for this refund, or the DR 0104PTC rebate application.
Common questions
Why is my TABOR refund so small this year?
The fiscal year 2024–25 surplus was smaller than in prior years, so tax year 2025 refunds use only the six-tier sales tax refund.
Do I have to file to get the TABOR refund?
Yes. Claim it on your 2025 Colorado income tax return or on the DR 0104PTC rebate application by October 15, 2026.
Official sources
Waiting on your regular income tax refund? See the Colorado refund guide.