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Connecticut Real Estate Conveyance Tax
A tax under §12-494 on deeds for consideration of $2,000 or more, collected at recording with the town clerk. The state residential rate is marginal: 0.75% on the first $800,000, 1.25% from $800,000 to $2,500,000, and 2.25% above that. Nonresidential property is 1.25% and unimproved land 0.75%. A municipal tax of 0.25% (up to 0.5% in certain towns) is added. By custom the seller (grantor) pays.
- Exam tip
- Brackets are marginal: never apply the top rate to the whole price. A typical home under $800,000 in a regular town pays 1% total.
- Example
- A $1,200,000 house pays state tax of $6,000 (first $800,000) plus $5,000 (next $400,000) = $11,000, plus $3,000 municipal.
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Sources
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Last verified: 2026-10-23