Connecticut Capital Gains Calculator

Calculate your federal and Connecticut capital gains tax liability

2025

Calculate Your
Connecticut Capital Gains Tax

Connecticut taxes capital gains as ordinary income with rates ranging from 2% to 6.99%.

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Connecticut Capital Gains Tax Highlights

Progressive rates up to 6.99%
Taxes as ordinary income
No preferential treatment for long-term gains
y

Enter Your Investment Details

Calculate your capital gains tax for Connecticut

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Connecticut tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Connecticut Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Connecticut Taxes Capital Gains

Connecticut taxes capital gains as ordinary income with rates ranging from 2% to 6.99%.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Connecticut Tax Details

Tax Rate Structure

Top Rate: 6.99%

Capital gains are taxed as ordinary income using progressive tax brackets.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Connecticut Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Connecticut tax professional for complex situations

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Real Estate in Connecticut

Real estate capital gains in Connecticut are subject to both federal and state tax considerations:

Connecticut Real Estate Tax Rate

Real estate capital gains in Connecticut are taxed as ordinary income up to 6.99%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Connecticut State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✗ Not Allowed

Transfer Costs

Transfer Tax

State Rate: 0.75% up to $800k, 1.25% on value above $800k
Paid By: seller
Local Variations:
  • • Municipalities can add a flat 0.25% rate.
Available Exemptions:
  • • Transfers between certain family members
  • • Sales under $2,000
  • • Foreclosures.

Recording Fees

Deed Recording: $60 for the first page, $5 for each additional page.
Mortgage Recording: $60 for the first page, $5 for each additional page.
Additional Fees:
  • • $2 fee for properties in a town with a CEDF
  • • $59 for nominee of a mortgagee fee.
Special Deductions & Notes:
  • • Must add back any federal bonus depreciation and use state-specific depreciation schedules.

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Property Tax Exemptions

Homestead

$250K

Maximum exemption

Senior (65+)

$0K

Additional exemption

Connecticut Real Estate Specifics

Mansion Tax Surcharge: 2.25% on residential property value exceeding $2.5 million (over $2500K)

• Connecticut has a significant Real Estate Conveyance Tax, paid by the seller.

• A "mansion tax" applies to residential properties sold for over $2.5 million.

• The state offers a property tax credit of up to $300 for eligible residents, not a traditional homestead exemption for tax purposes.

• Connecticut does not allow for federal bonus depreciation.

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Connecticut Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form CT-1040
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Connecticut to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.