Connecticut
Estate planning basics in Connecticut
Connecticut has a state estate tax, has no inheritance tax, is not a community property state, and does not have a transfer on death deed. The details are below, in plain words, as Legacy Guard shows them to families in Connecticut.
| Estate tax | Yes. Estates over $15 million (2026, tied to the federal exemption; $13.99 million in 2025) pay a flat 12 percent. Connecticut also has a state gift tax with the same exemption. |
|---|---|
| Inheritance tax | None |
| Community property | No. Connecticut is not a community property state. |
| Small estate limit | Affidavit procedure through the probate court for estates with no real estate and personal property up to $40,000. |
| Transfer on death deed | No. Connecticut does not have a transfer on death deed; a bill to adopt one was introduced in 2025 but has not passed. |
| Probate | Connecticut probate runs through local probate courts with court fees based on the size of the estate, and even trust assets are reported for the estate tax return. Living trusts are common for privacy and to simplify the process. |
| Homestead | Connecticut's homestead exemption protects $250,000 of home equity from most creditors. |
| Vehicles | Yes. Connecticut allows a transfer on death beneficiary on a vehicle registration. A vehicle can also pass to a surviving spouse or next of kin by DMV affidavit without probate. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- Connecticut taxes estates above its own threshold, which is below the federal $15 million exemption. Families near the line often plan for it with gifts, trusts, or titling. Ask your attorney whether your plan accounts for it.
- Connecticut does not have a transfer on death deed for real estate, so a home passes by will, by joint ownership, or through a trust. That is one reason living trusts are common here.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about Connecticut
- Does Connecticut have an estate tax?
- Yes. Estates over $15 million (2026, tied to the federal exemption; $13.99 million in 2025) pay a flat 12 percent. Connecticut also has a state gift tax with the same exemption.
- Does Connecticut have an inheritance tax?
- No. Connecticut does not tax what an heir receives.
- Is Connecticut a community property state?
- No. Connecticut is a common law property state. Connecticut probate runs through local probate courts with court fees based on the size of the estate, and even trust assets are reported for the estate tax return. Living trusts are common for privacy and to simplify the process.
- Does Connecticut allow a transfer on death deed for real estate?
- No. Connecticut does not have a transfer on death deed; a bill to adopt one was introduced in 2025 but has not passed.
- What is the small estate limit in Connecticut?
- Affidavit procedure through the probate court for estates with no real estate and personal property up to $40,000.
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