Massachusetts Estate Tax Calculator
Massachusetts levies a state estate tax that applies once the taxable estate exceeds its exemption.
Direct answer
Massachusetts has a state estate tax in 2026 with a $2,000,000 exemption and a top rate of 16.0%. The federal estate tax is calculated separately and applies above the $15M exemption (OBBBA, P.L. 119-21). Source: Mass. Gen. Laws ch. 65C § 1 (tax on entire estate once over $2M) (2026; retrieved 2026-08-11).
Massachusetts Estate Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | Massachusetts |
| Taxable estate | $3,000,000 |
| Result | |
| Federal estate tax | $0 |
| Massachusetts state estate tax | $82,400 |
| Total estate tax | $82,400 |
Source: Mass. Gen. Laws ch. 65C § 1 (tax on entire estate once over $2M) (2026).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
Massachusetts taxes the ENTIRE estate once it exceeds the $2.0M exemption — there is no exemption once you are over.
Source: Mass. Gen. Laws ch. 65C § 1 (tax on entire estate once over $2M) (2026)
Massachusetts full-estate rule
Massachusetts taxes the entire estate — not just the amount above the exemption — once the taxable estate crosses its $2,000,000 threshold. The effective rate therefore jumps sharply at the line.
| Taxable estate | Massachusetts estate tax |
|---|---|
| $1,800,000 | $0 |
| $2,000,000 (exemption) | $0 |
| $2,100,000 | Entire estate taxed (full-estate rule) |
Illustrative only. Use the calculator above for exact figures.
Administration & filing in Massachusetts
- Who pays: The estate pays the tax before distribution to heirs.
- Where filed: With Massachusetts's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
- Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
- Citation: Mass. Gen. Laws ch. 65C § 1 (tax on entire estate once over $2M) (2026)
Related tools & comparisons
- Federal estate tax calculator — the $15M exemption and 2026 numbers
- Gift tax calculator — annual $19,000 exclusion and lifetime exemption use
- Step-up in basis calculator — what heirs' cost basis resets to
- Safe-zone planner — how much can pass free of estate tax
- Relocation planner — compare estate tax after moving to a no-tax state
- No-tax states list — the 33 states without estate or inheritance tax
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
- Massachusetts tax: Mass. Gen. Laws ch. 65C § 1 (tax on entire estate once over $2M) (2026).
How to interpret your Massachusetts estate tax result
- Massachusetts estate tax applies once the taxable estate exceeds $2,000,000.
- Massachusetts taxes the entire estate once the exemption is exceeded, not just the excess.
- Top state rate: 16.0%.
- Massachusetts does not recognize portability; married couples should consider a credit-shelter trust to use both exemptions.
- Federal estate tax is calculated separately and may apply above the $15M federal exemption.