Massachusetts taxes estates over $2 million on a graduated scale up to 16%. Model your estate under 2026 law, and see what coordinated planning could change. No email required.
Home + retirement accounts + investments + life insurance you own + everything else.
Educational estimate under M.G.L. c. 65C (2026): graduated rates applied via the state death tax credit method, less the $99,600 credit that shelters the first $2M. Married “with planning” scenario illustrates a funded credit shelter (A/B) trust preserving both spouses' exemptions at the second death. Results are estimates only and are not guaranteed. Not tax or legal advice; actual results depend on deductions, ownership, and elections. Verify with your CPA and estate attorney.
Your Estimate: 2026 Law
How the Tax Works
Massachusetts computes tax on your entire taxable estate using graduated rates, then subtracts a $99,600 credit, the amount that exactly cancels the tax on $2M. Everything above the line is taxed from dollar one of the excess.
Unlike federal law, a surviving spouse cannot inherit the unused exemption. Without a funded credit shelter trust, a couple's two $2M exemptions quietly become one.
Home equity, IRAs, 401(k)s, and life insurance you own all count toward the $2M line. With Massachusetts real estate values, ordinary families cross it without noticing.