Connecticut Real Estate Transfer Tax
Figures verified November 12, 2026 against Connecticut DRS, real estate conveyance tax · Update log
Short answer
Connecticut's real estate conveyance tax is 0.75% to 2.25% state + 0.25% town. The seller (the grantor) pays both the state and the town conveyance tax, and files form OP-236 with the town clerk. On a $500,000 home, it comes to about $5,000. An executor's deed handing an inherited house to an heir owes none.
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Connecticut transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Connecticut
Transfer tax: $5,000 (1% of the price)
- State conveyance taxSeller. 0.75% of the first $800,000, 1.25% up to $2.5 million, 2.25% above.$3,750
- Town conveyance taxSeller$1,250
- Seller pays
- $5,000
- Buyer pays
- $0
Giving the house to an heir instead of selling it? The executor's deed to an heir is exempt here. How it works in Connecticut
An estimate from the rates on our Connecticut page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
Connecticut transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| State conveyance taxFor homes | 0.75% on the first $800,000; 1.25% from $800,000 to $2,500,000; 2.25% above $2,500,000 | Seller |
| State conveyance taxFor land and commercial property | 1.25% | Seller |
| Town conveyance tax | 0.25% | Seller |
Who pays the transfer tax in Connecticut?
The seller (the grantor) pays both the state and the town conveyance tax, and files form OP-236 with the town clerk.
Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.
Selling an inherited house in Connecticut
An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:
- The executor deeds the house to the heirs. Connecticut exempts certificates of devise and distribution, the probate court documents that move a house from an estate to the heirs, and the tax only applies when the price is $2,000 or more.
- The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
- The executor sells the house. When the estate sells, the full tax is due. The state has ruled that an estate can't claim the exemption for a seller's principal residence, even if the house was the decedent's home (Ruling 90-52).
The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.
Connecticut also has an estate tax on large estates, separate from the transfer tax. See Connecticut estate tax.
Connecticut mansion tax
The state rate on homes rises to 2.25% on the part of the price above $2.5 million.
Compare it with the other high-end rates, from New York City to Los Angeles and San Francisco, in the mansion tax calculator.
Forms, deadline and other rules
- Form: OP-236, Real Estate Conveyance Tax Return.
- When it's paid: Paid when the deed is recorded with the town clerk.
- A few targeted-investment towns may charge up to 0.5% instead of 0.25%; ask the town clerk.
Optional: get help filing
Get a flat-fee quote for the estate's tax returns
The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.
Transfer taxes in other states
Alabama · Alaska · Arizona · Arkansas · California · Colorado · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Or compare them all in the 50-state table.
Frequently asked questions
How much is the transfer tax in Connecticut?
Real estate conveyance tax: 0.75% to 2.25% state + 0.25% town. On a $500,000 home, that comes to about $5,000 in total.
Who pays the transfer tax in Connecticut, the buyer or the seller?
The seller (the grantor) pays both the state and the town conveyance tax, and files form OP-236 with the town clerk.
Do you pay transfer tax when you inherit a house in Connecticut?
Connecticut exempts certificates of devise and distribution, the probate court documents that move a house from an estate to the heirs, and the tax only applies when the price is $2,000 or more.
Does an estate pay transfer tax when it sells a house in Connecticut?
When the estate sells, the full tax is due. The state has ruled that an estate can't claim the exemption for a seller's principal residence, even if the house was the decedent's home (Ruling 90-52).
Does Connecticut have a mansion tax?
The state rate on homes rises to 2.25% on the part of the price above $2.5 million.
Is transfer tax deductible?
Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.