Department of Revenue Services
State of Connecticut
25 Sigourney Street
Hartford CT 06106-5032
(Rev. 09/05)
Form C-107
Tax Tables for Succession and Transfer Taxes
Tax Table for Estates of Decedents Dying
On or After July 1, 1988, and Before January 1, 1997
Class AA. Exempt
Class A. (Total exemption for class ($50,000) is included in table.)
If net taxable amount
but is
the tax is
plus
of the amount
passing to
the following %:
exceeding:
less than or equal to:
the sum of:
Class A is at least:
$0
$50,000
$0
-----
-----
50,000
150,000
0
4.29%
$50,000
150,000
250,000
4,290
5.72%
150,000
250,000
400,000
10,010
7.15%
250,000
400,000
600,000
20,735
8.58%
400,000
600,000
1,000,000
37,895
10.01%
600,000
over 1,000,000
-----
77,935
11.44%
1,000,000
Class B. (Total exemption for class ($6,000) is included in table.)
If net taxable amount
but is
the tax is
plus
of the amount
passing to
the following %:
exceeding:
less than or equal to:
the sum of:
Class B is at least:
$0
$6,000
$0
-----
-----
6,000
25,000
0
5.72%
$6,000
25,000
150,000
1,086.80
7.15%
25,000
150,000
250,000
10,024.30
8.58%
150,000
250,000
400,000
18,604.30
10.01%
250,000
400,000
600,000
33,619.30
11.44%
400,000
600,000
1,000,000
56,499.30
12.87%
600,000
over 1,000,000
-----
107,979.30
14.30%
1,000,000
Class C. (Total exemption for class ($1,000) is included in table.)
If net taxable amount
but is
the tax is
plus
of the amount
passing to
less than or equal to:
the sum of:
the following %:
exceeding:
Class C is at least:
$0
$1,000
$0
-----
-----
1,000
25,000
0
11.44%
$1,000
25,000
150,000
2,745.60
12.87%
25,000
150,000
250,000
18,833.10
14.30%
150,000
250,000
400,000
33,133.10
15.73%
250,000
400,000
600,000
56,728.10
17.16%
400,000
600,000
1,000,000
91,048.10
18.59%
600,000
over 1,000,000
-----
165,408.10
20.02%
1,000,000
Page 1 of 7