State tax profile · 2026

Taxes in Connecticut

Every state-level tax in Connecticut, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Connecticut's estate tax stands out for a simple reason: its $15,000,000 exemption exactly matches the federal threshold, so the state imposes no estate tax beyond what Washington already collects. For residents, that alignment is the whole story. Estates at or below $15,000,000 owe Connecticut nothing, and those above it face a top rate of 12% — meaningful, but layered on top of federal liability rather than added before it. Anyone weighing a move to Connecticut should treat this as a planning advantage, since the state has effectively ceded the estate-tax field to the federal government rather than staking out its own lower threshold.

State Income Tax3
6.99%
7 brackets · graduated
Sales Tax3
6.35%
state 6.35% + local
Property Tax1
1.67%
median of 9 counties
Corporate Tax3
7.50%
flat
Cigarette Tax3
$4.35
per pack of 20
Gas Tax4
25.00¢
per gallon
Beer Tax5
$0.194
per gallon
Wine Tax6
$0.790
per gallon
Spirits Tax7
$5.940
per gallon

State income tax

6.99% 7 brackets · graduated.

Sales tax

The combined state + local sales tax rate is 6.35%. State rate 6.35% plus an average 0.00% local.

Estate & inheritance tax

Connecticut taxes estates over $15,000,000 at a top rate of 12%.

Real estate transfer tax

Connecticut levies a transfer tax of 0.75%–2.75%3 (graduated by price).

Cigarette Tax

Connecticut levies a cigarette tax of $4.35 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Connecticut levies a gas tax of 25.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Connecticut levies a beer tax of $0.194 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Connecticut levies a wine tax of $0.790 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Connecticut levies a spirits tax of $5.940 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 1.67%. Compare counties below for local rates.

Counties in Connecticut by property tax rate

CountyEffective rateMedian home value
Greater Bridgeport Planning Region2.02%$428,800
Capitol Planning Region1.99%$323,700
South Central Connecticut Planning Region1.91%$353,100
Naugatuck Valley Planning Region1.88%$317,700
Lower Connecticut River Valley Planning Region1.67%$379,700
Northwest Hills Planning Region1.67%$335,600
Southeastern Connecticut Planning Region1.62%$323,400
Western Connecticut Planning Region1.42%$652,900
Northeastern Connecticut Planning Region1.42%$307,600
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.