Built from the statute and cross-checked against what the revenue department currently applies.
Verified September 21, 2026 · statute and revenue department cross-checked
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Who pays
Seller.
What to know about Connecticut
Connecticut is graduated, so each slice of the price is taxed at its own rate rather than the whole amount jumping to a higher rate. No tax is due below $2,000. Non-residential property pays a flat 1.25 percent state rate instead of the graduated schedule.
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Sources
Statute: Conn. Gen. Stat. § 12-494
Conn. Gen. Stat. § 12-494 “at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars up to and including the amount of two million five hundred thousand dollars, and ... at the rate of two and one-quarter per cent on that portion of such consideration in excess of two million five hundred thousand dollars”
Connecticut DRS, Real Estate Conveyance Tax “Tax will be due when the consideration for the interest or property conveyed equals or exceeds two thousand dollars, unless otherwise exempt.”
Last verified: September 21, 2026.
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Estimates only. Your closing agent or the county recorder issues the final figure, and exemptions can change what you owe. This page does not collect or store anything you enter.