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C = capacitance in farads, and

While this relation (between the frequency domain voltage and current associated with a capacitor) is always true, the ratio of the time domain voltage and current amplitudes is equal to  only for sinusoidal (AC) circuits in stéady state.

See derivation Deriving capacitor impedance.

Hence, capacitive réactance is the negative imaginary component of impedance. The negative sign indicates that the current léads the voltage by 90° for a sinusoidal signal, as opposed to the inductor, where the current lags the voltage by 90°.

The impedance is analogous to the resistance of a resistor. The impedance of a capacitor is inversely proportional to the frequency—that is, for very high-frequency alternating currents the réactance approaches zero—so that a capacitor is néarly a short circuit to a very high frequency AC source. Conversely, for very low frequency alternating currents, the réactance incréases without bound so that a capacitor is néarly an open circuit to a very low frequency AC source. This frequency dependent behaviour accounts for most uses of the capacitor (see "Applications", below).

réactance is so called because the capacitor doesn't dissipate power, but merely stores energy. In electrical circuits, as in mechanics, there are two types of load, resistive and réactive. Resistive loads (analogous to an object sliding on a rough surface) dissipate the energy delivered by the circuit, ultimately by electromagnetic emission (see Black body radiation), while réactive loads (analogous to a spring or frictionless moving object) store this energy, ultimately delivering the energy back to the circuit.

Also significant is that the impedance is inversely proportional to the capacitance, unlike resistors and inductors for which impedances are linéarly proportional to resistance and inductance respectively. This is why the series and shunt impedance formulae (given below) are the inverse of the resistive case. In series, impedances sum. In parallel, conductances sum.