Connecticut
#39
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $15M
- Top estate rate
- 12%
Connecticut ranks more death-tax friendly than Hawaii on estate and inheritance treatment. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Connecticut ranks #39 vs #42 for Hawaii. Score gap: 9.51 (lower score = more friendly).
#39
death-tax friendliness rank
#42
death-tax friendliness rank
Side-by-side indicators for planning. Actual liability depends on estate size, heir relationship, situs of property, and filing elections.
| Metric | Connecticut | Hawaii |
|---|---|---|
| Friendliness rank | #39 | #42 |
| Death-tax category | Estate tax only | Estate tax only |
| Estate tax | Yes | Yes |
| Estate exemption | $15M | $5.49M |
| Estate top rate | 12% | 20% |
| Inheritance tax | No | No |
State rules explained
Estate exemptions, top rates, and inheritance class rules can each flip which state looks better for a given estate and set of heirs.
Connecticut levies a state estate tax with an exemption of about $15M and a top rate near 12%. No separate inheritance tax.
Connecticut’s 2026 estate exemption matches the federal $15M basic exclusion; tax is 12% of the excess. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
Hawaii levies a state estate tax with an exemption of about $5.49M and a top rate near 20%. No separate inheritance tax.
Hawaii’s estate exemption is about $5.49M with a top rate near 20%. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the heir—often based on relationship class.
Federal estate tax uses about $15M per person (40% top rate). State tax can apply below that threshold.
For KY, MD, NE, NJ, and PA, use the inheritance tax calculator with relationship and amount for a modeled heir bill.
Compare any two states
Estate tax, inheritance tax, exemptions, and federal interaction.