Exemption & rate verified against primary sources · Updated August 27, 2026
Connecticut Estate Tax in 2026: Exemption, Rates & Calculator
Connecticut ties its estate tax exemption directly to the federal exemption — $15,000,000 for 2026 — so almost no Connecticut estate owes state estate tax at all. The few that do pay a single flat 12% rate on everything above that threshold, with no cap on total liability.
Calculate Connecticut estate tax for your situationHow Connecticut taxes an estate
Connecticut moved to one flat rate for deaths in 2023 and later — there's no bracket table to look up. Tax is simply 12% of the amount by which the taxable estate exceeds $15,000,000.
Applied to the full Connecticut taxable estate — the exemption is the floor of the taxed range, not a separate credit.
| Range | Rate |
|---|---|
| $0 – $15,000,000 (exemption) | 0.0% |
| Over $15,000,000 | 12.0% |
Worked example
A $16,000,000 Connecticut taxable estate exceeds the $15,000,000 exemption by $1,000,000. At the flat 12% rate, that's $120,000 in Connecticut estate tax — on top of whatever federal estate tax is owed separately.
Rules worth knowing
- Because the exemption matches the federal amount exactly, an estate that owes $0 in federal estate tax will also owe $0 in Connecticut estate tax — the two are locked together by design.
- There is no cap on total Connecticut estate tax liability, unlike some other states that use a legacy federal credit table with a built-in ceiling.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Connecticut's own estate tax return has its own form and deadline — confirm the exact requirement with the Connecticut Department of Revenue Services (DRS) rather than relying on the federal date.
More on estate tax
For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.