Massachusetts Estate Tax Calculator 2026
Estimate Massachusetts estate tax from the filing-threshold estate, state taxable estate, official exclusion or credit, and state situs share. Inputs map to the concepts used on M-706 rather than treating gross estate and taxable estate as the same number.
Use gross estate plus gifts or prior QTIP amounts required by M-706.
Start from the federal or pro-forma estate tax return and reflect allowable deductions.
Use 100% when the full tax base is attributable to Massachusetts; consult M-706 for resident/nonresident apportionment.
Massachusetts estate tax
$82,400Tax before payment credits
$82,400Marginal table rate
8.80%Return filing
Required| Step | Amount |
|---|---|
| State taxable estate before exclusion | $3,000,000 |
| Gross table tax | $182,000 |
| Applicable state credit | −$99,600 |
What the official M-706 rules change
- •The $2 million amount is a filing threshold and exclusion for 2023 and later deaths.
- •The taxable-estate calculation follows the July 1999 federal Form 706 framework.
- •The return and payment are generally due nine months after death.
This is a planning estimate. QTIP elections, alternate valuation, special-use valuation, property classification, deductions, prior gifts, and nonresident apportionment require the official return and may change the result.
Frequently asked questions
What is the Massachusetts estate tax threshold for 2026?
Massachusetts uses a $2,000,000 filing threshold for this calculator. Filing tests can use gross-estate and gift amounts that differ from the taxable estate used to calculate tax.
What is the top Massachusetts estate tax rate?
The top rate is 16%. Lower brackets, credits, exclusions, and situs apportionment can materially reduce the effective rate.
When is M-706 due?
M-706 is generally due nine months after the date of death. An extension to file ordinarily does not automatically extend the payment deadline.
Does the federal estate tax exemption replace the Massachusetts threshold?
No. Massachusetts applies its own filing threshold and calculation. An estate can owe state estate tax even when no federal estate tax is due.
Sources
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