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Estate and Inheritance Tax in Massachusetts

Massachusetts has a state estate tax: estates with a federal taxable estate of $2,000,000 or less owe no tax for deaths on or after January 1, 2023, and the top rate in the rate table is 16%.

Last checked . General information, not legal advice.

Massachusetts at a glance

State estate tax
Yes
Estate tax exemption
$2,000,000
For deaths on or after January 1, 2023. A $99,600 credit reduces the tax, so in practice no tax is owed on the first $2,000,000.
Top estate tax rate
16%
Top bracket of the federal credit table (as of December 31, 2000) used to compute the Massachusetts tax, on amounts over $10,040,000.

Sources

Last checked

The rules in Massachusetts

Does Massachusetts have a state estate tax?

Yes. State estate tax in Massachusetts: yes.

What is the estate tax exemption in Massachusetts?

Estate tax exemption in Massachusetts: $2,000,000. For deaths on or after January 1, 2023. A $99,600 credit reduces the tax, so in practice no tax is owed on the first $2,000,000.

What is the top estate tax rate in Massachusetts?

Top estate tax rate in Massachusetts: 16%. Top bracket of the federal credit table (as of December 31, 2000) used to compute the Massachusetts tax, on amounts over $10,040,000.

Where do the Massachusetts estate and inheritance tax rules come from?

The rules above come from Mass. Gen. Laws ch. 65C, 2A. Each source is linked on this page. We last checked them in October 2026.

Good to know

A return (Form M-706) is required when the gross estate plus adjusted taxable gifts exceeds $2,000,000.

The computation steps changed for deaths on or after August 1, 2025 (2025 Mass. Acts ch. 9).

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.