Updated October 5, 2026. Quick answer: No. Connecticut has no inheritance tax for a death in 2026. The Department of Revenue Services says the “Succession Tax was eliminated effective for estates of decedents dying” on or after January 1, 2005. Connecticut taxes estates instead: the 2026 exemption amount is $15 million.
Connecticut inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Revenue Services says the Connecticut Succession Tax (its inheritance tax) was eliminated for deaths on or after January 1, 2005 |
| State estate tax | Yes: a Connecticut estate tax, with a 2026 exemption amount of $15 million per the Department of Revenue Services |
| Source | Connecticut Department of Revenue Services; IRS Revenue Procedure 2025-32 |
What the Connecticut documents say
The Department of Revenue Services’ pamphlet TSSN-32, Connecticut’s Inheritance Tax, says “Succession Tax was eliminated effective for estates of decedents dying” “on or after January 1, 2005”. The pamphlet itself is marked as not current and provided for reference only, and points to the Estate and Gift Tax page for later deaths.
That Estate and Gift Tax page says that for decedents dying during 2026 “the Connecticut estate tax exemption amount is $15 million”. It adds that “Resident and nonresident estates are liable for the Connecticut estate tax” above the exemption.
What an heir in Connecticut still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Connecticut does levy an estate tax, paid by the estate and not by an heir: for 2026 deaths “the Connecticut estate tax exemption amount is $15 million”. CMG’s Connecticut estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Connecticut 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Connecticut documents are
Read on October 5, 2026: TSSN-32, Connecticut Inheritance Tax (Connecticut Department of Revenue Services, dated 2005); Estate and Gift Tax Information (Connecticut Department of Revenue Services, dated 2026).
What the documents do not say
- The Department’s statement that the Succession Tax was eliminated is on a pamphlet it marks as not current and for reference only. It is the Department’s own statement, but this page relies on no later Connecticut document for it.
Common mistakes
- Taking no inheritance tax to mean no Connecticut death tax; the estate tax is separate, the 2026 exemption amount is $15 million, and the estate, not the heir, files for it.
Related: inheritance tax by state, Connecticut estate tax, Connecticut probate cost, and how Connecticut taxes 401(k) and IRA withdrawals.
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Answer againSources
- TSSN-32, Connecticut Inheritance Tax: https://portal.ct.gov/drs/publications/tssns/tssn-32
- Estate and Gift Tax Information: https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.