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Connecticut Estate Tax Calculator

Since 2023, Connecticut's exemption matches the federal amount exactly — $15,000,000 for 2026 — with a flat 12% above it and no cliff. Connecticut is also the only state with its own gift tax, sharing the same $15,000,000 cap.

Based on Conn. Gen. Stat. §12-391 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Connecticut estate

Enter the Connecticut taxable estate value — the estimate updates instantly.

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Estimated Connecticut estate tax
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A flat rate, aligned with the federal exemption

Straight from the statute: "With respect to the estates of decedents dying on or after January 1, 2023... Not over the federal basic exclusion amount: None. Over the federal basic exclusion amount: 12% of the excess over the federal basic exclusion amount". Because the exemption moves automatically with the federal figure, and the rate is a single flat percentage, this is one of the simplest state estate tax calculations in the country.

A $15,000,000 lifetime cap, shared with the gift tax

Connecticut is the only state with its own gift tax, using the same exemption and 12% rate as the estate tax. Both share a single combined cap: total Connecticut estate and gift tax liability cannot exceed $15,000,000 per decedent, reduced dollar-for-dollar by any Connecticut gift tax already paid during life.

No portability, but a state-only marital election

Each spouse has their own exemption, with no ability to add a deceased spouse's unused amount. See Portability & Marital Deduction for the Connecticut-specific election available instead.

Connecticut estate tax — frequently asked questions

What is Connecticut's estate tax exemption?

For deaths on or after January 1, 2023, it equals the federal basic exclusion amount — $15,000,000 for 2026 — and moves automatically whenever the federal figure changes.

What is Connecticut's estate tax rate?

A flat 12% on the amount above the exemption — no graduated brackets and no cliff, unlike most other states with an estate tax.

Is there a cap on Connecticut estate tax?

Yes — the combined Connecticut estate and gift tax liability cannot exceed $15,000,000 per decedent.

Does Connecticut have a gift tax too?

Yes — Connecticut is the only state with its own gift tax, sharing the same exemption and 12% rate as the estate tax, and the same combined $15,000,000 lifetime cap.

Connecticut estate tax tools & guides

Connecticut Estate Tax: Threshold & RatesThe flat-rate formula and the $15M cap, explained Connecticut vs Federal Estate TaxWhy the two now move together, and where they still differ Connecticut Estate Tax PortabilityWhy there isn't any, and the state-only QTIP instead Connecticut Probate Cost CalculatorThe full cost picture, including this tax Connecticut Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on Conn. Gen. Stat. §12-391. Actual tax depends on the estate's full facts, including out-of-state property and prior taxable gifts. Confirm current figures with the Connecticut Department of Revenue Services or a licensed attorney before acting.