Exemption & rate verified against primary sources · Updated October 1, 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.
How Connecticut compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut (this page) | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Connecticut have an inheritance tax?
No. Connecticut has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Connecticut tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Connecticut estate tax exemption in 2026?
$15,000,000 per person for deaths in 2026. Estates at or below that amount owe no Connecticut estate tax. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Connecticut estate tax and no federal estate tax.
What is the top Connecticut estate tax rate?
12%. Connecticut charges a single flat rate on the portion of the taxable estate above the exemption. See "How Connecticut taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with Connecticut's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How Connecticut compares: for a single decedent dying in 2026, a $5,000,000 estate owes $0 in state estate tax in Connecticut — one of 6 of the 13 jurisdictions that collect nothing at that size, and a $10,000,000 estate owes $0. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.