Estate Planning in Connecticut

Connecticut has a state estate and gift tax with a $13.61 million exemption (unified with federal level as of 2023), making it one of the most generous state estate tax exemptions. However, the state imposes a 12% flat rate above the exemption. Simple wills cost $600-$1,300, comprehensive plans $2,800-$6,500. Connecticut probate is handled through 54 Probate Districts with varying procedures. Small estates can qualify for simplified proceedings. Connecticut has a specific tax on certain lifetime gifts exceeding annual exclusions.