State estate tax
Connecticut estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. Connecticut taxes estates above $15 million for 2026 deaths at a flat 12% of the excess. It is also the only state with its own gift tax, which shares the same $15 million exemption.
Connecticut at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $15,000,000 |
| Top rate | 12% |
| Portability to a surviving spouse | No |
How the Connecticut estate tax works
- The 2026 exemption is $15 million, matching the federal basic exclusion. It was $13.99 million for 2025.
- Connecticut taxes lifetime gifts. Taxable gifts made since January 1, 2005 count against the same $15 million exemption, so large gifts do not avoid the tax the way they can in other states.
- Total Connecticut estate and gift tax is capped at $15 million per person.
- Estates that owe no tax still file Form CT-706 NT with the probate court within six months of death. Taxable estates file Form CT-706/709, due April 15, 2027 for 2026 deaths.
Planning points
- Because the exemption tracks the federal amount, most Connecticut planning is the same as federal planning, but there is no portability of a deceased spouse's unused Connecticut exemption.
- Credit-shelter trusts at the first death still matter for married couples with combined estates above $15 million.
- Owners of Connecticut real estate who live elsewhere can owe Connecticut tax on that property.
Common questions
Does Connecticut have an estate tax in 2026?
Yes. Connecticut taxes estates above $15 million for 2026 deaths at a flat 12% of the excess. It is also the only state with its own gift tax, which shares the same $15 million exemption.
Does Connecticut tax gifts?
Yes. Connecticut is the only state with a gift tax. Gifts above the federal annual exclusion ($19,000 per person for 2026) count against the $15 million lifetime exemption shared with the estate tax.
Can a surviving spouse use the unused Connecticut exemption?
No. Connecticut does not allow portability, so couples often use a credit-shelter trust at the first death to preserve the first spouse's exemption.
Sources and limitations
Other states
Planning around Connecticut tax?
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