State guide · Connecticut
Starting a Medical Practice in Connecticut
What physicians need to know about Connecticut's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
Verify — approximately 6.99%
Min. franchise tax
Verify — Business Entity Tax repealed; PE Tax applies
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Connecticut physicians may form a Professional Corporation under Conn. Gen. Stat. §33-182a or a Professional LLC. All shareholders or members must be licensed Connecticut physicians.
Filing is with the Connecticut Secretary of the State.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Connecticut physicians
- •File Certificate of Incorporation or Certificate of Organization with the Secretary of the State
- •File Annual Report with the Secretary of the State
Corporate Practice of Medicine
Connecticut recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting with non-licensed persons is prohibited under Conn. Gen. Stat. §20-13c. MSO arrangements are widely used.
Tax Considerations
Connecticut has a graduated personal income tax with a top rate of approximately 6.99% (Verify). The state offers a Pass-Through Entity Tax election.
- •Top personal income tax: Verify — approximately 6.99%
- •Pass-Through Entity Tax election available
- •Sales tax of 6.35% statewide
Connecticut Medical Examining Board
Connecticut does not require entity registration with the Medical Examining Board for general practices. Individual physicians are licensed by the Department of Public Health.
- •No general entity registration required
- •All practicing physicians must hold an active CT medical license
Employment Law Considerations
Connecticut is moderately employee-protective. Connecticut Paid Sick Leave applies to service workers; CT Paid Family and Medical Leave (PFML) is funded by employee payroll deductions. Non-compete agreements for physicians are restricted under Conn. Gen. Stat. §20-14p.
- •Connecticut Paid Sick Leave (service workers, expanded coverage in 2024–2025)
- •CT Paid Family and Medical Leave (employee-funded)
- •Physician non-competes restricted: max 1 year, 15-mile radius (§20-14p)
- •CT minimum wage above federal — adjusts annually
Official resources
Bookmark these official agency portals for Connecticut entity formation, tax registration, and medical board information.
Looking for Connecticut licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Connecticut.
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