Connecticut estate and gift tax in 2026
Connecticut is the only state with both an estate tax and a gift tax, and its exemption is written as the federal basic exclusion amount. Enter the Connecticut taxable estate to see the state tax for a death in 2026.
- Exemption 2026
- $15,000,000
- Rate above it
- 12 %
- Maximum tax
- $15,000,000
- Return CT-706/709
- 6 months
Connecticut estate tax for a death in 2026
$600,000
3.0 % of the taxable estate; exemption $15,000,000.
| Exemption or threshold | $15,000,000 |
| Amount above it | $5,000,000 |
| State estate tax | $600,000 |
| Return due | 6 months after death |
Estimate on the state table for 2026. Federal tax comes on top above the federal exclusion.
| Taxable estate | State tax | Share |
|---|---|---|
| $15,000,000 | $0 | 0.0 % |
| $16,000,000 | $120,000 | 0.8 % |
| $17,000,000 | $240,000 | 1.4 % |
| $18,000,000 | $360,000 | 2.0 % |
| $19,000,000 | $480,000 | 2.5 % |
| $20,000,000 | $600,000 | 3.0 % |
| $21,000,000 | $720,000 | 3.4 % |
Compiled by Radif Partners · How we calculate · figures read on the state revenue department, the statute and irs.gov · not legal or tax advice
For a death in 2026, Connecticut charges estate tax only when the Connecticut taxable estate exceeds $15,000,000, the same amount as the federal basic exclusion, against $13,990,000 in 2025. Above that line the tax is a flat 12 % of the excess, and the estate and gift taxes paid by one person over a lifetime can never exceed $15,000,000 in total. The Connecticut taxable estate is the federal gross estate less federal deductions, plus every Connecticut taxable gift made since January 1, 2005 that is not already in the estate, and the deduction for state death taxes is disregarded. An estate of $20,000,000 left to two children owes $600,000 to Connecticut and $1,760,000 in federal tax. Gifts follow the same exemption: a Connecticut gift tax of 12 % applies once lifetime taxable gifts since 2005 pass $15,000,000. The CT-706/709 return is due 6 months after death, earlier than in any other state.
The 2026 figure, and why older charts show less
The Department of Revenue Services states that for estates of decedents dying during 2026 the exemption is $15,000,000, and its rate table reads "12 % of the excess over the federal basic exclusion amount" (DRS estate and gift tax information). The statute, section 12-391 of the General Statutes, uses the same reference to the federal amount (chapter 217). The Connecticut figure therefore changed whenever the federal figure did: $13,610,000 in 2024, $13,990,000 in 2025, $15,000,000 in 2026.
Several published tables still give Connecticut an exemption of $13,610,000, the 2024 amount, or $13,990,000, the 2025 one. For an estate between those figures and $15,000,000 the difference is the whole tax: an estate of $14,000,000 owes nothing in 2026, while a table stuck at the 2024 figure would suggest a bill of $46,800.
Computing the tax
| Connecticut taxable estate | Connecticut tax | Federal tax | Left to the two children |
|---|---|---|---|
| $14,000,000 | $0 | $0 | $14,000,000 |
| $16,000,000 | $120,000 | $352,000 | $15,528,000 |
| $20,000,000 | $600,000 | $1,760,000 | $17,640,000 |
| $30,000,000 | $1,800,000 | $5,280,000 | $22,920,000 |
Because the two thresholds are equal, an estate below $15,000,000 owes neither tax, and an estate above it owes both. The federal rate of 40 % applies to the federal base after the Connecticut tax is deducted, so each dollar above the line costs a little less than the two rates added together. The $15,000,000 ceiling is reached only for a Connecticut taxable estate of about $140,000,000 or more; it is reduced by Connecticut gift tax already paid.
Connecticut tax on another estate
Connecticut estate tax for a death in 2026
$360,000
| Exemption or threshold | $15,000,000 |
| Amount above it | $3,000,000 |
| State estate tax | $360,000 |
| Return due | 6 months after death |
What goes into the Connecticut taxable estate
The DRS lists three parts. First, the gross estate as valued for federal estate tax, less the deductions allowed federally: debts, costs, the marital deduction for a surviving spouse and the charitable deduction. Second, all Connecticut taxable gifts made during life in calendar years since January 1, 2005, other than gifts already included in the federal gross estate. Third, any Connecticut gift tax paid by the decedent or the estate on gifts made in the three years before death. The deduction for state death taxes under section 2058 of the Internal Revenue Code is ignored, so the Connecticut tax is not deducted from its own base.
That second item is what makes Connecticut different from the other estate-tax states. A gift of a house to a child in 2010 is part of the base at death in 2026, whatever the years in between. The tax already paid on those gifts is credited, and the credit cannot exceed the estate tax itself.
The Connecticut gift tax
Connecticut taxable gifts are the federal taxable gifts, that is gifts above the federal annual exclusion of $19,000 per recipient, made by a resident, wherever the property is, or by a nonresident when the gift is Connecticut real estate or tangible property. For gifts made in 2026, no Connecticut gift tax is due until the total of Connecticut taxable gifts since 2005 exceeds $15,000,000; above it the rate is 12 %. A return is still required for every year in which a Connecticut taxable gift was made, even with no tax. For 2026 gifts, Form CT-706/709 is due on or before April 15, 2027. The rules on combining gifts and estate are compared with other states on gifts and state estate tax.
Nonresidents with Connecticut property
A person domiciled elsewhere who owned real estate or tangible property in Connecticut has a nonresident estate. The test is the same $15,000,000 on the Connecticut taxable estate, but the tax computed on the table is multiplied by a fraction: the part of the gross estate over which Connecticut has jurisdiction, divided by the whole gross estate (Schedule G of the return). Real estate held through a pass-through entity is treated as owned directly in some cases, for instance when the entity carries on no business. A Florida resident with a $20,000,000 estate including a $5,000,000 Connecticut house would owe about $150,000 to Connecticut on that basis. The other states' rules are on property in another state.
Deadlines and the probate court
The estate tax is due, with the return, six months after death, against nine in most states; the penalty and interest of section 12-392 run from that date unless an extension is obtained. When the Connecticut taxable estate is above $15,000,000, Form CT-706/709 is filed with DRS and a copy with the Probate Court. When it is $15,000,000 or less, no tax is due and the estate generally files Form CT-706 NT with the Probate Court for the district where the decedent lived. An executor who wants a Connecticut-only QTIP election for property passing to a spouse in trust has to file the full CT-706/709 even below the exemption. The Department publishes no rule letting a survivor use the unused Connecticut exemption of a late spouse.