At a glance
| State estate tax | Yes — exemption $2,000,000MGL ch. 65C § 2A · deaths on/after Jan 1, 2023 |
|---|---|
| Estate top rate | 16%MGL ch. 65C § 2A · deaths on/after Jan 1, 2023 |
| Inheritance tax | No |
| Small-estate ceiling | $25,000MGL ch. 190B § 3-1201 · current |
| TOD deed for real estate | Not availableMGL ch. 190B (Mass. Uniform Probate Code) — TOD for securities only · current |
| Community-property state | No |
Estate tax
The 2023 reform (MGL ch. 65C § 2A) means an estate owes no Massachusetts estate tax if the estate is not more than $2,000,000 — double the old $1,000,000 threshold. It applies to deaths on or after January 1, 2023.
The tax is computed on the old federal state-death-tax credit table (IRC § 2011 as in effect December 31, 2000), whose top marginal rate reaches 16%, and then a credit of up to $99,600 is allowed. That credit exactly cancels the tax on a $2,000,000 estate, so estates at or below $2,000,000 pay nothing.
Because the credit reduces rather than eliminates the tax on larger estates, the old "cliff" — under which an estate over the threshold was taxed on its whole value — is gone; estates above $2,000,000 are effectively taxed only on the excess. Massachusetts allows no portability between spouses, so married couples use separate planning to preserve both thresholds.
Inheritance tax
Massachusetts has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Massachusetts imposes no inheritance tax; the estate tax under MGL ch. 65C is its only death-based transfer tax.
Probate basics
Where the estate is entirely personal property of $25,000 or less (plus one motor vehicle) and no representative has been appointed, an interested person may file a voluntary-administration statement 30 days after death (MGL ch. 190B § 3-1201). Real property is not eligible.
Massachusetts is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Not available MGL ch. 190B (Mass. Uniform Probate Code) — TOD for securities only · current. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The $2M figure is a threshold, not a deduction
Massachusetts does not exclude the first $2,000,000. The tax is computed on the whole estate under the old IRC § 2011 table, then offset by the $99,600 credit. That credit cancels the tax on a $2,000,000 estate, so estates at or below $2M owe nothing — but larger estates must file and are taxed on the excess.
The 2023 credit killed the old cliff
Under prior law an estate even $1 over the threshold was taxed on its entire value. The credit mechanism added in 2023 means an estate just above $2,000,000 is taxed only on the amount over $2,000,000 — a dramatic change from the pre-2023 all-or-nothing cliff at $1,000,000.
No TOD deed, and no portability
Massachusetts does not authorize transfer-on-death deeds for real property (its TOD registration reaches securities only), so a house generally cannot pass by TOD deed here. The state also allows no portability of the $2,000,000 threshold, so a married couple can waste one spouse's threshold without planning.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Massachusetts statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Massachusetts.
Last verified July 20, 2026.