Updated October 2026. CGS §§ 12-494 to 12-499, the Department of Revenue Services filing rules and Beycome’s Connecticut prices checked on October 31, 2026.
The Connecticut seller pays the real estate conveyance tax when the deed is recorded. As of October 2026, a home sale owes the state 0.75% on the first $800,000, 1.25% on the part from $800,000 to $2.5 million, and 2.25% above that. The town adds 0.25%. On a $450,000 sale, that’s $4,500 in total.
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Jump to: 📊 Rates · 🧮 Examples · 📑 Multiple deeds · 📝 Filing OP-236 · 🚫 Exemptions · 🏛️ Where it goes · ❓ FAQ
Key takeaways
- The higher rates apply only to the slice of the price above each threshold, not to the whole price.
- Some towns, such as targeted investment communities, may add up to another 0.25%.
- The town clerk won’t record your deed until Form OP-236 is filed and the tax is paid.
- Several exemptions help sellers in hardship: a short sale of your principal residence, a deed in lieu of foreclosure, or a home with a pyrrhotite-damaged foundation.
What are Connecticut’s conveyance tax rates in 2026?
The tax has two parts, both set in CGS § 12-494. The state part goes to the Department of Revenue Services. The municipal part stays with your town. Here’s how they stack up for a home:
| Part of the price | State rate | Town rate | Combined |
|---|---|---|---|
| Up to $800,000 | 0.75% | 0.25% | 1.00% |
| $800,000 to $2.5 million | 1.25% | 0.25% | 1.50% |
| Above $2.5 million | 2.25% | 0.25% | 2.50% |
| Possible town add-on | none | up to 0.25% | adds up to 0.25% |
The 2.25% top rate started July 1, 2020. Before then, everything above $800,000 paid 1.25%. The tax only applies when the price is $2,000 or more.
The add-on comes from § 12-494(c). Targeted investment communities, and towns with designated manufacturing plants, may charge up to 0.25% more. Not every eligible town uses it, so ask your town clerk or closing attorney which rate yours charges.
Non-residential property is different. Under § 12-494(b)(1), a commercial or other non-residential building pays the state 1.25% on the full price. Unimproved land, including farm, forest and open space land, stays at 0.75%.
How much conveyance tax will you owe on your Connecticut sale?
Here’s the math at five prices, with the standard 0.25% town rate. The tiers work like income tax brackets: only the dollars inside each band pay that band’s rate.
| Sale price | State tax | Town tax | Total | Effective rate |
|---|---|---|---|---|
| $450,000 | $3,375 | $1,125 | $4,500 | 1.00% |
| $800,000 | $6,000 | $2,000 | $8,000 | 1.00% |
| $1,200,000 | $11,000 | $3,000 | $14,000 | 1.17% |
| $2,500,000 | $27,250 | $6,250 | $33,500 | 1.34% |
| $3,000,000 | $38,500 | $7,500 | $46,000 | 1.53% |
Take the $1,200,000 sale. The state charges 0.75% on the first $800,000, which is $6,000, and 1.25% on the next $400,000, which is $5,000. Add the town’s $3,000 and you get $14,000. If your town charges the extra 0.25%, add another $3,000.
For scale, as an example only, a 3% listing commission on that same $1,200,000 home would be $36,000. Commissions are not set by law or NAR rules and are negotiable, sellers choose whether to offer buyer-agent compensation, and those offers haven’t appeared on the MLS since August 17, 2024.
Can you split a sale into several deeds to avoid the higher rate?
No. Section 12-494(b)(2) is written to stop that. The higher tiers apply to a “residential estate, including a primary dwelling and any auxiliary housing or structures, regardless of the number of deeds” used to convey it. What counts is the total price.
The Department of Revenue Services says the same in its filing rules. When a sale uses more than one deed, the tax is figured on the total price, even if it’s split across several returns. If the land crosses town lines, you allocate the price between towns by assessed value, using worksheet AU-263.
How do you file and pay the Connecticut conveyance tax?
Section 12-495 makes the tax “payable by the person conveying the property,” which is you as the seller, when the deed is recorded. It’s paid to the clerk of the town where the property sits, who stamps a receipt on the deed.
The paperwork is Form OP-236, the Connecticut Real Estate Conveyance Tax Return. DRS says the grantor, the grantor’s attorney or another authorized agent files it. In practice, your attorney does it at closing. Here’s how it runs:
- In towns that take electronic filing, the return and payment go through myCTREC, and the bank payment is pulled only after the deed is recorded.
- In other towns, both pages of a paper OP-236 go to the town clerk with a check to the Commissioner of Revenue Services.
- More than two sellers, or a seller that’s an LLC, trust, estate or partnership? Attach Schedule A. More than one buyer? Attach Schedule B.
Section 12-497 is the hard stop: no town clerk records a taxable deed until the return is filed and the tax is paid. That’s why the tax comes out of your proceeds on the closing statement.
Which Connecticut sales are exempt from conveyance tax?
Section 12-498(a) lists more than 20 exempt transfers. These are the ones home sellers most often meet:
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Buy a home →- Deeds between spouses, and deeds under a divorce decree.
- A deed in lieu of foreclosure for your principal residence.
- A sale of your principal residence where the price won’t cover your mortgages plus town liens that come ahead of them.
- The first sale of a principal residence after a licensed engineer finds a pyrrhotite-damaged concrete foundation, if you haven’t taken money from the Crumbling Foundations Assistance Fund.
- Deeds of homes where every unit is deed-restricted affordable housing.
- Transfers for less than $2,000.
Section 12-498(b) removes only the state part in a few more cases. One matters to older homeowners: a principal residence of someone approved for the state’s elderly or disabled homeowner tax relief for the current year. Property in an enterprise zone or a designated entertainment district also skips the state part. The town’s 0.25% still applies.
Where does Connecticut’s conveyance tax money go?
The town clerk sends the state part to DRS within ten days. The town’s part becomes general revenue for the town under § 12-499. Since July 1, 2025, § 12-494(d) sends any state conveyance tax revenue above $300 million a year to the state’s Housing Trust Fund. That threshold starts rising with inflation from July 1, 2026. It doesn’t change what a seller pays.
How does the conveyance tax fit into your Connecticut net?
At 1% or more of the price, it’s one of the larger lines on a seller’s closing statement, so put it on your net sheet early. Then add your attorney’s fee, your mortgage payoff and the property tax proration. Connecticut taxes are figured from the mill rate, which varies a lot by town; our Connecticut mill rate guide shows the math. Don’t forget the condition report: skip it and you owe the buyer a $500 credit. Our Connecticut seller’s cost guide runs the numbers by region.
The tax doesn’t change based on how you sell. The listing cost can. Hiring an agent isn’t required; it’s your choice, and both paths are fair. Beycome is a full platform to sell, buy and close, and lists Connecticut homes on the major home search sites and Smart MLS. Basic is $99 with $0 due to Beycome at closing, and Enhanced is $399. Concierge is $999 until November 2, 2026 at 9 a.m. ET, then $1,399 (its list price), with an expert who works with you and keeps every decision yours.
22,000+ homeowners have sold with Beycome, saving over $225 million (Beycome internal data, October 2026). List your Connecticut home. Comparing with a neighbor? See the Pennsylvania realty transfer tax.
Connecticut conveyance tax FAQ
Who pays the conveyance tax in Connecticut?
The seller. CGS § 12-495 makes it payable by the person conveying the property when the deed is recorded.
What is the Connecticut conveyance tax rate on a home?
State: 0.75% up to $800,000, 1.25% from $800,000 to $2.5 million, 2.25% above. Town: 0.25%, plus up to 0.25% more in some towns.
What is Connecticut’s mansion tax?
It’s the higher state rate on the part of a home price above $800,000: 1.25% up to $2.5 million and 2.25% above that.
How much is the conveyance tax on a $500,000 house in Connecticut?
$5,000 at the standard rates: $3,750 to the state and $1,250 to the town. A town add-on would raise it.
What form do I file for Connecticut conveyance tax?
Form OP-236, filed with the town clerk or through myCTREC by you, your attorney or an authorized agent.
Is a short sale exempt from Connecticut conveyance tax?
It can be. A sale of your principal residence is exempt when the price won’t cover your mortgages plus priority town liens, under § 12-498(a)(20).
Can the buyer pay the Connecticut conveyance tax?
The law puts it on the seller. Any shift would be a negotiated price term in your contract, so ask your attorney first.
Reviewed by Beycome of Connecticut, a DBA of the licensed Connecticut broker. Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Tax examples use the residential rates in CGS § 12-494 and the standard 0.25% town rate, with no exemptions. Your attorney and town clerk confirm the final figure.
Prices were read on beycome.com on October 31, 2026 and may change. In Connecticut, Basic is $99 and Enhanced is $399. Concierge is $999 until November 2, 2026 at 9 a.m. ET, then $1,399 (its list price). “$0 at closing” means no Beycome fee at closing; conveyance tax, attorney fees and any buyer’s agent pay you agree to still apply.
Commission figures are examples only. Real estate commissions are not set by law or by NAR rules and are fully negotiable. Sellers choose whether to offer any compensation to a buyer’s agent; since August 17, 2024, those offers can’t be shown on the MLS.
This is general information, not legal or tax advice.
Sources
- Connecticut General Statutes, chapter 223, §§ 12-494 to 12-499 (real estate conveyance tax): cga.ct.gov, read October 31, 2026. No 2026 Supplement changes to chapter 223 were posted.
- Connecticut Department of Revenue Services, Real Estate Conveyance Tax Information (Form OP-236, myCTREC, schedules, AU-263), read October 31, 2026.
- Connecticut General Statutes § 20-327c (condition report credit): cga.ct.gov, read October 31, 2026.
- Beycome, Flat Fee MLS Connecticut (packages and prices), read October 31, 2026.
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