MASSACHUSETTS INHERITANCE AND ESTATE TAX · DEATHS IN 2026

Massachusetts inheritance and estate tax calculator

Massachusetts has no inheritance tax, but it taxes estates over $2,000,000, figuring the tax on the whole estate at rates up to 16% and subtracting a $99,600 credit. On a $3,000,000 estate with nothing left to a spouse or charity, Massachusetts estate tax is $82,400, 2.75% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.

Tax on the estate

Total estate and inheritance tax: $82,400.00
Federal estate tax: $0.00
Massachusetts estate tax: $82,400.00

Massachusetts exemption: $2,000,000.00

Massachusetts and federal estate tax by size of estate

The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.

Estate tax on a Massachusetts estate — deaths in 2026
Estate	Federal estate tax	Massachusetts estate tax
$2,000,000	$0	$0
$3,000,000	$0	$82,400
$10,000,000	$0	$968,000
$15,000,000	$0	$1,767,200
$25,000,000	$2,653,120	$3,367,200

Massachusetts inheritance and estate tax questions

Does Massachusetts have an inheritance tax?

No. Massachusetts has no inheritance tax, but it taxes estates over $2,000,000, figuring the tax on the whole estate at rates up to 16% and subtracting a $99,600 credit.

How much is Massachusetts estate tax on a $3,000,000 estate?

With nothing left to a spouse or charity, a $3,000,000 estate owes $82,400 of Massachusetts estate tax and a $10,000,000 estate owes $968,000. Neither owes federal estate tax, which starts above $15,000,000.

Does Massachusetts tax real estate in another state?

Not for a resident who died on or after August 1, 2025: real and tangible property located outside Massachusetts is removed from the estate. A nonresident is taxed only on Massachusetts real and tangible property.

Can a small Massachusetts estate skip full probate?

An estate of personal property only, worth $25,000 or less, can use voluntary administration.

What the calculator leaves out

The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
Gift tax paid on lifetime gifts is not subtracted.
The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
A deceased spouse's unused exclusion (portability) is not added.

Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.

Sources

Read the full assumptions and sources.