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Connecticut · Gen. Stat. §12-494Connecticut conveyance tax: 1% on most home sales, paid by the seller

Connecticut imposes a state conveyance tax on each deed when the consideration is $2,000 or more: 0.75% for residential property, with the part of a sale above $800,000 taxed at 1.25% and the part above $2.5 million at 2.25% (Conn. Gen. Stat. §12-494). The municipality adds 0.25%, and some designated towns may add up to another 0.25%. The tax is payable by the person conveying the property when the deed is recorded (§12-495). On a $400,000 home that is $3,000 state plus $1,000 town – $4,000 from the seller.

Rate, who pays and an example

  1. State, residential

    0.75% up to $800,000; 1.25% from $800,000 to $2.5 million; 2.25% above (§12-494(b)(2)).

  2. State, other property

    1.25% for non-residential property other than unimproved land (§12-494(b)(1)).

  3. Municipal

    0.25%; certain targeted investment communities may add up to 0.25% more (§12-494(a)(2), (c)).

  4. Who pays

    The person conveying the property, at recording (§12-495).

  5. Example

    $400,000 home → $3,000 state + $1,000 town = $4,000. $1,000,000 home → $6,000 + $2,500 state + $2,500 town = $11,000.

Good to know

  • No tax when the consideration is under $2,000 (§12-494(a)).
  • The tax is on the consideration the seller receives, per the case notes to §12-494.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

Who pays the conveyance tax in Connecticut?

The seller – the statute makes it payable by the person conveying the property at recording (§12-495).

What is the Connecticut conveyance tax on a $400,000 home?

0.75% state ($3,000) plus 0.25% municipal ($1,000) – $4,000.

Is there a higher rate on expensive homes in Connecticut?

Yes: 1.25% on the part above $800,000 and 2.25% on the part above $2.5 million.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: Connecticut General Statutes §§12-494 and 12-495 (cga.ct.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.