At a glance
| State estate tax | Yes — exemption $15,000,000Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · 2026 deaths |
|---|---|
| Estate top rate | 12%Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · 2026 deaths |
| Inheritance tax | No |
| Small-estate ceiling | $40,000C.G.S. § 45a-273 (ch. 802b) · current |
| TOD deed for real estate | Not availableConn. Gen. Assembly — HB-6896 (2025), not enacted · not enacted as of 2026 |
| Community-property state | No |
Estate tax
For deaths in 2026 the Connecticut estate-tax exemption is $15,000,000, per the Department of Revenue Services. Since 2023 Connecticut has tied its estate (and gift) exemption to the federal basic exclusion amount, which for 2026 is $15,000,000 following the 2025 federal law; estates at or below it owe no Connecticut estate tax, though a return may still be required.
Connecticut applies a single flat 12% rate to the taxable estate above the exemption (C.G.S. § 12-391) — the old graduated brackets were replaced for deaths on or after January 1, 2023. The combined Connecticut gift and estate tax is capped at $15,000,000.
Connecticut is the only state with a stand-alone gift tax; lifetime taxable gifts since 2005 count against the same $15,000,000 exemption. There is no state-level portability. Connecticut probate courts also charge statutory fees on the gross estate (C.G.S. § 45a-107) that are no longer capped for large estates — a real cost separate from the estate tax.
Inheritance tax
Connecticut has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Connecticut imposes no inheritance tax.
Probate basics
Where the decedent owned no solely titled real property and solely owned personal property does not exceed $40,000, an eligible party may settle the estate by affidavit in lieu of probate (Form PC-212) under C.G.S. § 45a-273, avoiding full administration.
Connecticut is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Not available Conn. Gen. Assembly — HB-6896 (2025), not enacted · not enacted as of 2026 — see the full Connecticut transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The only state with a stand-alone gift tax
Connecticut is the sole state that levies its own gift tax. Lifetime taxable gifts made since 2005 count against the same $15,000,000 exemption used at death, so large lifetime gifts can trigger Connecticut gift tax during life and reduce the exemption available later.
Exemption tracks the federal exclusion — now $15M
Because Connecticut ties its exemption to the federal basic exclusion amount, the 2025 federal change lifted the 2026 Connecticut exemption to $15,000,000. There is no separate state figure to memorize, but the state exemption moves whenever the federal one does — and a flat 12% applies above it.
Uncapped-feel probate fees, no state portability
Connecticut's statutory probate fees (C.G.S. § 45a-107) are computed on the gross estate and are no longer capped for large estates, making them a meaningful cost distinct from the estate tax. Connecticut also offers no portability, so credit-shelter planning still matters for married couples.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Connecticut small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Connecticut can assess your situation.
Last verified July 18, 2026.