Connecticut estate tax, inheritance tax & probate costs

What the Connecticut Estate Data Reveals

Connecticut layers a state estate tax on top of the federal regime, exemption of $15,000,000 with a flat 12%, and spousal portability is not recognized. For estates above this state threshold but below the permanent federal $15M exemption, state law is the binding constraint, which is exactly the bracket most affluent households fall into. There is no separate inheritance tax, so beneficiaries receive their share without a second state-level deduction at distribution.

IRS Statistics of Income data show 156 federal estate tax returns filed by Connecticut residents in the most recent available year (filing year 2023), reporting $12.01 billion in combined gross estate value. Net federal estate tax paid totaled $0.95 billion that year. Across the multi-year IRS SOI series above, Connecticut averages roughly 139 taxable filings per year, with an effective federal rate on reported gross estates of about 7.2%.

Probate itself typically runs 9–18 months in Connecticut (roughly 14 months on average), with court filing fees of $25–$200. Attorney compensation is set by statute at approximately 3% of the estate, which is a material fixed cost even for uncontested estates. Connecticut does offer a simplified small-estate track for estates under $40,000, which most families use to bypass full formal probate. Because Connecticut has not adopted the UPC, probate practice can vary materially by county and judicial district. As a common-law (separate property) state, Connecticut treats each spouse's holdings individually unless jointly titled, so titling choices drive what actually enters the probate estate.