Connecticut is one of a small number of states that charges its own estate tax, on top of the federal estate tax, currently applying to estates above $15 million per person. A valid Connecticut will must be signed by the testator and attested by two witnesses, each signing in the testator's presence.
Because Connecticut has a state-level estate tax, planning here is a bit more involved than in many other states, especially for larger estates or blended families. A complete plan usually includes a will, a durable power of attorney, and health care documents, with trusts added for tax planning or probate avoidance. FastWill's online will builder covers Connecticut's witness requirements from the start.
Does Connecticut Have an Estate Tax or Inheritance Tax
Connecticut has no inheritance tax, but it is one of about a dozen states that charges its own state estate tax. According to the Connecticut Department of Revenue Services, the state estate tax applies to taxable estates above $15 million for deaths in 2026, taxed at a flat 12 percent above that threshold, matching the current federal exemption amount. This is a significant change from years past, when the Connecticut exemption was much lower, so if you have researched this topic before, confirm you are looking at the current figure rather than an older one. The federal estate tax uses the same $15 million exemption for 2026, so most Connecticut estates owe neither tax.
How to Make a Valid Will in Connecticut
Under Connecticut General Statutes 45a-251, a will is not valid to pass property unless it is in writing, signed by the testator, and attested by two witnesses, each of whom signs in the testator's presence. Connecticut also imposes a probate filing deadline: a will must generally be filed with the probate court within 30 days of the testator's death, so executors should not delay locating and submitting the document.
- Be 18 or older and of sound mind
- Put the will in writing and sign it yourself
- Have two witnesses attest and sign in your presence
- Name an executor and, if you have minor children, a guardian
What Happens if You Die Without a Will in Connecticut
Without a valid will, Connecticut intestacy law generally gives the estate to a surviving spouse if there are no children, and splits it between the spouse and children if there are, with the exact division depending on whether the children are also the spouse's children. Connecticut also recognizes a spousal elective share, which lets a surviving spouse claim a portion of the estate even if the will tries to leave them less, so a will cannot simply cut out a spouse without legal consequence.
Trusts and Probate in Connecticut
Connecticut probate runs through a network of local probate courts, and for estates above the state estate tax threshold, executors have to handle a state estate tax return in addition to the usual inventory, debt, and distribution steps. A revocable living trust can simplify this for larger or more complex estates, keep the plan private, and help avoid ancillary probate if you own property in more than one state. Because Connecticut has its own estate tax, higher net worth families here should talk to an estate planning attorney about strategies like lifetime gifting or irrevocable trusts that can reduce the taxable estate.
For smaller estates well under the exemption, a will paired with beneficiary designations is often enough. Learn more in our guide to the difference between a will and a trust.
Powers of Attorney and Health Care Decisions
A financial power of attorney lets your agent manage bank accounts, pay bills, and handle investments if you become unable to do so. A living will and a health care proxy work together in Connecticut to record your treatment preferences and name someone to make medical decisions on your behalf. Both sets of documents should be reviewed regularly, and especially after any major life change.
If you have moved to or from Connecticut, review our guide on updating your will, trust, and power of attorney after a move, since witness and filing rules vary by state.
Frequently Asked Questions
Does Connecticut have its own estate tax
Yes. Connecticut is one of the few states with a state-level estate tax, currently applying to taxable estates above $15 million for 2026, at a flat 12 percent rate above that amount.
Does Connecticut have an inheritance tax
No. Connecticut has an estate tax but no separate inheritance tax on beneficiaries.
How soon must a will be filed after death in Connecticut
Connecticut generally requires a will to be filed with the probate court within 30 days of the testator's death, so executors should act quickly.
Can a Connecticut will leave a spouse out entirely
Not fully. Connecticut's spousal elective share law lets a surviving spouse claim a statutory portion of the estate regardless of what the will says.
Do I need witnesses if my Connecticut will is notarized
Yes. Connecticut requires two attesting witnesses regardless of notarization. A notarized self-proving affidavit is a separate, optional addition that can speed up probate.
Because Connecticut taxes larger estates directly, it pays to get the numbers right before you finalize your plan. See FastWill's plans and pricing to find the will or trust option that matches your estate.
