Updated 2026-07-08
Why Connecticut's exemption moves every year
Connecticut is built differently from every other estate-tax state: its exemption is not a fixed dollar figure set by the legislature, but a moving target defined as whatever the federal basic exclusion amount happens to be. For 2026 that means $15,000,000, with a flat 12% rate on anything above it, per the Connecticut Department of Revenue Services. Only the value above that line is taxed, and because the rate is flat rather than graduated, there is no bracket climb to model once you cross it. The unlimited marital deduction and charitable bequests come off first, the same as at the federal level; test a figure in the calculator to see the split.
| Figure | Amount |
|---|---|
| Exemption | $15,000,000 |
| Top rate | 12% (flat) |
| Source | Connecticut DRS; exemption equals the federal basic exclusion amount |
What the federal match means for planning
Because the Connecticut exemption tracks the federal number automatically, an estate that owes the IRS nothing owes Connecticut nothing either, which sets it apart from nearly every other estate-tax state on this site. That symmetry does not remove the need for planning on larger estates: lifetime gifting (see the gift tax calculator) and the step-up in basis (the step-up calculator) still shape the outcome once an estate approaches the shared exemption. Confirm the current figure with Connecticut's Department of Revenue Services before relying on it.