MA · State estate & inheritance tax
Massachusetts estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Massachusetts (MA), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Massachusetts fee schedules.
Data updated 2026-08-06
- $2M
- State estate-tax exemption
- 16%
- Estate-tax top rate
- None
- Inheritance tax
- 9–18 mo
- Typical probate timeline
The verdict
Massachusetts taxes estates above $2M at up to 16%, and probate typically takes about 14 months.
- 1.4/5
- Estate-friendliness score
- $2M
- State exemption (vs $15M federal)
- 9–18 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Massachusetts ranks ahead of 1 states on tax burden alone. On maximum probate filing fee, Massachusetts sits #50 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet MA · Massachusetts $2M · 16%
ESTATE-ONLY · DECOUPLED · STEEP-16 · NO-PORT · FEE-STEEP · LOCAL-CODE
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- STEEP-16 Top 16%
- NO-PORT No portability
- FEE-STEEP Max $1,000
- LOCAL-CODE Local probate code
Nearest exemption peer: Rhode Island ( -0.2M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Massachusetts standing among 13 estate-tax states
- Massachusetts is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $2M sits $13M below the permanent federal $15M line, that gap is the Massachusetts-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $1,000 is above the corpus upper third (> $450) · corpus #50 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Massachusetts ranks ahead of 1 other states in this extract.
Exemption neighbourhood around Massachusetts
Lowest/highest poles plus estate-tax states nearest Massachusetts on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
Massachusetts has one of the lowest estate tax exemptions in the nation at $2M (only Oregon at $1M and Rhode Island at $1.73M are lower). Cliff effect: estates over 105% of exemption pay tax on entire value. Rates 0.8%-16%.
Inheritance Tax
Beneficiaries owe no state inheritance tax in Massachusetts
Probate Costs
Voluntary administration for estates under $25,000. MA estate tax affects many middle-class homeowners in high-cost areas.
Probate Code
Massachusetts has not adopted the Uniform Probate Code.
Property System
Massachusetts follows common-law (separate property) rules.
Federal estate-tax returns filed - Massachusetts
Returns filed by state residents, by IRS filing year
Massachusetts probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Massachusetts
IRS Statistics of Income data showing estate tax returns filed by Massachusetts residents.
What changed: reported federal estate-tax returns increased by 23 from 227 in 2022 to 250 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 250 | $6.7B | $0.6B | $402,254K |
| 2022 | 227 | $7.6B | $0.6B | $397,600K |
| 2021 | 176 | $4.2B | $0.3B | $254,135K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Massachusetts estate-tax shape: ESTATE-ONLY·HIGH-FEE·SOI-HEAVY
Massachusetts adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints 250 federal returns here in the latest filing year, a heavy SOI footprint. Exemption $2,000,000 with rates from 0.8% to 16%; no spousal portability.
IRS Statistics of Income data show 250 federal estate tax returns filed by Massachusetts residents in filing year 2023, reporting $6.71 billion in combined gross estate value. Net federal estate tax paid totaled $0.60 billion that year. Multi-year SOI average: roughly 218 taxable filings/year. Effective federal rate on reported gross estates ≈ 8.6%.
Probate clock 9–18 mo · max filing $1,000 · corpus #50 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $25,000.
States with similar estate-tax and probate profiles to Massachusetts
Similar exemption threshold
Nearest estate-tax states by exemption ($2M here).
Similar top marginal rate
Nearest estate-tax states by top rate (16% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($1000 here).
Massachusetts Estate Tax FAQs
Does Massachusetts have an estate tax?
Yes. Massachusetts has a state estate tax with a $2,000,000 exemption, with rates from 0.8% to 16%. This is in addition to the federal estate tax.
Does Massachusetts have an inheritance tax?
No. Massachusetts does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Massachusetts has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Massachusetts?
Probate in Massachusetts typically takes 9 to 18 months. Estates under $25,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Massachusetts?
Court filing fees in Massachusetts range from $375 to $1,000. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does Massachusetts sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Massachusetts ranks #50 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in Massachusetts?
Yes. Common probate avoidance strategies in Massachusetts include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Massachusetts also offers a simplified process for small estates under $25,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Massachusetts residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Massachusetts residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most Massachusetts estates.
How Massachusetts’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.