State guide · CT
Connecticut sales tax and property tax
No town adds a cent to Connecticut's sales tax, which keeps the rate simple; the towns make up for it with a property tax that reaches the car in the driveway.
Facts read on official Connecticut pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6.35%
- Local sales taxes
- None
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $6,573
- Effective property rate
- 1.66% · #3 of 51
Connecticut charges 6.35% in every one of its towns, because no city or county may levy a sales tax of its own. The one rate splits into several by item instead: 7.35% on meals, 7.75% on luxury goods such as cars over $50,000, jewelry over $5,000 and clothing, handbags or watches over $1,000, and 9.35% on short car rentals. Groceries and prescription drugs are exempt, nonelectronic school supplies are exempt all year, and clothing under $300 an item is free of tax during Sales Tax Free Week in August. Property tax is where Connecticut is expensive: the median owner paid $6,573 in 2024 on a $396,900 home (Census ACS), an effective rate of 1.66%, ranked 3 of 51 by rate and 3 by median bill. Towns levy it alone, on 70% of market value, and they tax motor vehicles as well, under a mill rate cap.
Total to pay
$106.35
Sales tax $6.35 · 6.35% of the price
| Price before tax | $100.00 |
| State tax · 6.35% | $6.35 |
| Local tax · not charged on this item | $0.00 |
| Total | $106.35 |
Rule applied: general state rate. How this is calculated.
Sales tax in Connecticut
Because Connecticut has no local sales taxes, the calculator above needs no local rate: what it shows for 6.35% is the full tax in every town of the state. The complexity is elsewhere, in the rate ladder. The luxury rate of 7.75% applies to the full price once an item crosses its threshold, not just to the part above it. A $1,200 coat therefore owes $93 instead of the $76.20 it would owe at the general rate, and a $58,000 SUV owes $4,495. A $120 restaurant bill carries $8.82 at the meals rate, one point above the general rate.
Sales Tax Free Week ran from August 16 to August 22, 2026, the 27th edition. In 2026 the per-item limit on clothing and footwear rose from $100 to $300, with cleated shoes and backpacks now included, in stores and online. Pens, pencils, notebooks, binders, rulers and other nonelectronic school supplies bought for personal use do not need to wait for that week: they are exempt year-round under section 12-412(128) of the General Statutes. A retailer that advertises it will pay or absorb the sales tax for its customers faces a $500 fine per offense.
A few other rates are worth checking before a big purchase: boats, motors and boat trailers pay 2.99%, and business computer and data processing services 1%. Nonresident active-duty military stationed in Connecticut buy cars at 4.5% with form CERT-135. Use tax applies at the same rates to goods bought for use in the state without Connecticut tax.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6.35% | no | Single statewide rate of 6.35%; no city or county sales taxes. Special rates apply to meals (7.35%), luxury items (7.75%), short-term car rentals (9.35%), vessels (2.99%) and business computer services (1%). |
| Groceries (food for home) | 0% | no | Food products for human consumption are exempt; meals and certain beverages are taxed at 7.35%. |
| Clothing | 6.35% | no | Clothing is taxed at 6.35%; items over $1,000 are taxed at the 7.75% luxury rate. During Sales Tax Free Week, clothing and footwear under $300 per item are exempt. |
| Prescription drugs | 0% | no | |
| Meals and certain beverages | 7.35% | See Policy Statement 2002(2). | |
| Luxury goods: most motor vehicles over $50,000, jewelry over $5,000, clothing, footwear, handbags, luggage, umbrellas, wallets or watches over $1,000 | 7.75% | Luxury rate on the full sales price. | |
| Passenger vehicle rental or lease of 30 days or less | 9.35% | ||
| Vessels, vessel motors and vessel trailers | 2.99% | ||
| Computer and data processing services; canned software for business use delivered electronically | 1% | ||
| Motor vehicle sold to nonresident active-duty military stationed in Connecticut | 4.5% | Requires form CERT-135. |
Local sales taxes
Connecticut has no local sales taxes.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Sales Tax Free Week | August 16, 2026 to August 22, 2026 | Most clothing and footwear costing less than $300 per item, in stores and online (limit raised from $100; cleated shoes and backpacks now included). |
2026 was Connecticut's 27th Sales Tax Free Week.
Worth knowing about Connecticut sales tax
- Connecticut has no local sales taxes: the 6.35% rate is the same in every town. source
- A 7.75% luxury rate applies to cars over $50,000, jewelry over $5,000 and clothing, handbags or watches over $1,000. source
- Sales Tax Free Week 2026 ran August 16-22 and covered clothing and footwear under $300 per item, up from $100. source
- Nonelectronic school supplies such as pens, pencils, notebooks, binders and rulers bought for non-business use are exempt year-round under Conn. Gen. Stat. 12-412(128). source
- Retailers may not advertise that they will pay or absorb the sales tax; violations carry a $500 fine per offense. source
- Meals are taxed at 7.35%, one point above the general rate. source
Property tax in Connecticut
The state of Connecticut levies no property tax. Each town or city, plus some fire and special districts, assesses and taxes real estate, business personal property and motor vehicles, and sets its own mill rate. Every assessment is a uniform 70% of market value: the Census median home of $396,900 has an assessed value of $277,830, and each mill of the town's rate costs its owner $277.83 a year. Assessment years start on October 1, and towns revalue at least every five years on a schedule the Office of Policy and Management sets for each revaluation zone. After a revaluation, comparing mill rates between towns says little until both have revalued.
The car tax surprises newcomers. A vehicle is assessed at the same 70% and taxed by the town, but the vehicle mill rate is capped at 32.46, so a $30,000 car can owe at most $681.66 a year. Since July 1, 2025, towns may set a lower vehicle rate, down to zero.
There is no homestead exemption for all owners. Owners aged 65 or older or totally disabled with income under the indexed limits can cut their bill by 10% to 50% through the state circuit breaker, worth up to $1,250 for married owners and $1,000 for single ones, claimed with the local assessor. At the Census ratio of 1.66%, a $350,000 home pays about $5,796 a year. Each town sets its due dates; an installment becomes delinquent one month after it is due, and late tax costs 18% a year, every part of a month counting as a full month.
Property tax on a home in Connecticut
Typical bill per year
$6,573
| Per month | $548 |
| Median effective rate in Connecticut | 1.66% |
| Median bill paid | $6,573 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Connecticut |
|---|---|
| Median home value (owner-occupied) | $396,900 |
| Median real estate taxes paid | $6,573 |
| with a mortgage | $6,688 |
| without a mortgage | $6,378 |
| Effective rate (tax ÷ value) | 1.66% |
| Rank by effective rate (1 = highest) | 3 of 51 |
| Rank by median bill | 3 of 51 |
How the taxable value is set
Municipalities assess all property at a uniform 70% of present true and actual value (Conn. Gen. Stat. 12-62a). Towns must carry out a revaluation at least every five years under a schedule set by the Office of Policy and Management. Who levies the tax: Local only: each town or city (and some fire and special districts) assesses and levies property tax on real estate, business personal property and motor vehicles; Connecticut has no state property tax levy.
Payment calendar: Due dates are set by each municipality. An installment becomes delinquent if not paid by the same day of the following month (one-month grace period); delinquent tax bears interest at 18% a year (1.5% per month).
Other property tax relief
- Elderly and Totally Disabled Homeowners Tax Relief. Owners aged 65+ or totally disabled with qualifying income under the indexed limits receive a property tax reduction of 10% to 50% of their tax, up to $1,250 for married owners. source
- Motor vehicle mill rate cap. Towns may not tax motor vehicles above 32.46 mills; since July 1, 2025 they may set a lower vehicle mill rate, down to zero. source
Worth knowing about Connecticut property tax
- Cars are subject to local property tax in Connecticut, but the motor vehicle mill rate is capped at 32.46 mills. source
- All property is assessed at 70% of market value, so a $400,000 home has a $280,000 assessment before the town's mill rate is applied. source
- Since October 1, 2023, towns revalue on a schedule set by OPM for each revaluation zone, at least every five years. source
- Late property tax accrues 18% annual interest, with each part of a month counted as a full month. source
- Connecticut assessment years start on October 1, and revaluations take effect on an October 1 assessment date. source