CONNECTICUT INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Connecticut inheritance and estate tax calculator
Connecticut has no inheritance tax, but it taxes estates over $15,000,000 at 12% of the amount over it. On a $16,000,000 estate with nothing left to a spouse or charity, Connecticut estate tax is $120,000 and federal estate tax is $352,000, $472,000 in all.
Tax on the estate
- Total estate and inheritance tax
- $472,000.00
- Federal estate tax
- $352,000.00
- Connecticut estate tax
- $120,000.00
- Connecticut exemption
- $15,000,000.00
Connecticut and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Connecticut estate tax |
|---|---|---|
| $10,000,000 | $0 | $0 |
| $15,000,000 | $0 | $0 |
| $16,000,000 | $352,000 | $120,000 |
| $20,000,000 | $1,760,000 | $600,000 |
| $25,000,000 | $3,520,000 | $1,200,000 |
Connecticut inheritance and estate tax questions
Does Connecticut have an inheritance tax?
No. Connecticut has no inheritance tax, but it taxes estates over $15,000,000 at 12% of the amount over it.
How much is Connecticut estate tax on a $16,000,000 estate?
With nothing left to a spouse or charity, a $16,000,000 estate owes $120,000 of Connecticut estate tax and a $25,000,000 estate owes $1,200,000. Federal estate tax on the same estates is $352,000 and $3,520,000.
Does Connecticut tax gifts?
Yes. Connecticut also taxes lifetime gifts, with the same $15 million exemption. Taxable gifts made since 2005 are added to the estate. Combined Connecticut gift and estate tax is capped at $15 million.
Can a small Connecticut estate skip probate?
Yes, if the decedent owned no real property in Connecticut alone and personal property in their name alone is worth $40,000 or less; the family can then use the Probate Court's affidavit procedure.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Lifetime gifts are assumed to be Connecticut taxable gifts made after 2004, and Connecticut gift tax paid is not subtracted.
- Connecticut also taxes lifetime gifts, with the same $15 million exemption.
- Combined Connecticut gift and estate tax is capped at $15 million.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.