Quick answer: exemption equals the federal basic exclusion amount ($15,000,000 for 2026), then a flat 12% above it, capped at $15,000,000 total combined with any Connecticut gift tax already paid. Run your own numbers in the Connecticut estate tax calculator.
A flat rate is genuinely recent
The $15,000,000 cap covers gifts too
Connecticut's cap isn't just on the estate tax alone — it's a combined lifetime limit shared with the state's own gift tax. Any Connecticut gift tax the decedent (or, in certain cases, their spouse) already paid on gifts that are includable in the decedent's estate reduces this $15,000,000 ceiling, though never below zero.
A narrow credit for Connecticut private investment funds
A decedent who invested in a qualifying Connecticut private investment fund or fund of funds for at least ten years can have their estate tax reduced by half the amount invested, up to $5,000,000 per decedent — subject to an aggregate $30,000,000 cap across all estates claiming this credit statewide.
A shorter filing window than most states
For decedents dying on or after July 1, 2009, the Connecticut estate tax return and payment are due 6 months after death — three months shorter than the 9-month deadline common elsewhere, with a penalty of 10% of the unpaid tax (or $50, whichever is greater) for late filing.
A local probate attorney can review your estate — many offer a free consultation.
For a resident decedent who also owned real or tangible property outside Connecticut, the tax is reduced by the portion attributable to that out-of-state property; the reverse apportionment applies for a nonresident who owned Connecticut property.