Massachusetts · Estate planning

Massachusetts Estate Tax and Inheritance Tax Rules

Massachusetts imposes a state estate tax. For dates of death on or after January 1, 2023, estates must file if the federal gross estate plus adjusted taxable gifts exceeds $2,000,000; the amended computation uses a $99,600 credit rather than the old cliff.

2 rules checked against governing sourcesSources checked through Jul 3, 2026Inspect the coverage gate

Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on beneficiaries

State inheritance tax

No current Massachusetts inheritance tax for current decedents. Massachusetts inheritance tax applied to estates of decedents who died before January 1, 1976; Massachusetts estate tax applies to estates of decedents dying on or after January 1, 1976.

Massachusetts Department of Revenue Letter Ruling 83-32; M.G.L. c. 65 and c. 65C.

Verified Jul 3, 2026 · Next review by Jul 3, 2027

What changes the answer

The statewide rule is the starting point

  • Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
  • Domicile and property locationA state may treat residents and in-state property differently.
  • Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
  • Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.