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Estate and Inheritance Tax in Connecticut

Connecticut has a state estate tax with an exemption equal to the federal basic exclusion amount ($15,000,000 for 2026) and a flat 12% rate above it; it has no inheritance tax.

Last checked . General information, not legal advice.

Connecticut at a glance

State estate tax
Yes
Estate tax exemption
$15,000,000 (2026)
For deaths on or after Jan. 1, 2023, the exemption is the federal basic exclusion amount published by the IRS, $15,000,000 for 2026.
Top estate tax rate
12%
Flat 12% on the Connecticut taxable estate above the exemption. Total tax payable is capped at $15 million.
Inheritance tax
No
Connecticut's old succession tax applies only to estates of people who died on or before Jan. 1, 2005.

Sources

Last checked

The rules in Connecticut

Does Connecticut have a state estate tax?

Yes. State estate tax in Connecticut: yes.

What is the estate tax exemption in Connecticut?

Estate tax exemption in Connecticut: $15,000,000 (2026). For deaths on or after Jan. 1, 2023, the exemption is the federal basic exclusion amount published by the IRS, $15,000,000 for 2026.

What is the top estate tax rate in Connecticut?

Top estate tax rate in Connecticut: 12%. Flat 12% on the Connecticut taxable estate above the exemption. Total tax payable is capped at $15 million.

Does Connecticut have an inheritance tax?

No. Inheritance tax in Connecticut: no. Connecticut's old succession tax applies only to estates of people who died on or before Jan. 1, 2005.

Where do the Connecticut estate and inheritance tax rules come from?

The rules above come from Conn. Gen. Stat. 12-391 and Conn. Gen. Stat. 12-340. Each source is linked on this page. We last checked them in October 2026.

Good to know

The 2026 federal basic exclusion amount of $15,000,000 comes from Public Law 119-21, signed July 4, 2025.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.