Massachusetts taxes estates over $2 million on a graduated scale up to 16%. Model your estate under 2026 law, including an illustrative married-couple trust scenario. 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. The married “with planning” scenario is an illustration: it assumes $2M (or the full first-spouse share, if less) funds a credit shelter trust at the first death, taxed at $0, with the remainder taxed in the survivor's estate. It also assumes each spouse owns enough assets to fund the trust, and that the trust is properly drafted and funded. 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
| Total estate | Single estate, no planning | Married, with illustrative credit shelter trust |
|---|---|---|
| $2,000,000 | $0 | $0 |
| $3,000,000 | $82,400 | $0 |
| $4,000,000 | $180,800 | $0 |
| $5,000,000 | $292,000 | $82,400 |
| $6,000,000 | $411,200 | $180,800 |
| $8,000,000 | $673,600 | $411,200 |
| $10,000,000 | $968,000 | $673,600 |
Illustrative only. Figures use the Massachusetts Department of Revenue credit-table method for 2026 and assume all property is in Massachusetts and no deductions. Actual results depend on asset values, deductions, elections, and the law in effect at each death. Your CPA calculates any actual tax, and your estate attorney determines whether any trust structure fits your situation.
The married column assumes each spouse owns enough assets to fund the trust, and that the trust is properly drafted and funded.
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. The dollars above $2M are taxed at the bracket rates where they fall. For a plain-language, educational explanation, read how the Massachusetts estate tax exemption works and what it means for your household.
Unlike federal law, a surviving spouse cannot inherit the unused exemption. Without a funded credit shelter trust or similar planning, a couple's two $2M exemptions may effectively become one, depending on titling and how assets pass.
Home equity, IRAs, 401(k)s, and life insurance you own may count toward the $2M line, depending on ownership and beneficiary designations. With Massachusetts real estate values, some families may cross it without realizing.
Two related educational guides: see how the Massachusetts estate tax differs from an inheritance tax and how the federal lifetime gift tax exemption differs from the Massachusetts estate tax. For married couples, see also how a QTIP trust may interact with the Massachusetts estate tax threshold. For the vocabulary behind those structures, read the main types of trusts Massachusetts families review and how they differ. To turn an estimate into questions for your professionals, read what Massachusetts pre-retirees may want to review before the $2M estate tax threshold. To see who files Form M-706 and what a CPA and attorney may ask you to gather, read the guide to the Massachusetts estate tax return. All of these guides are educational only; your attorney and CPA can address your individual situation.
This calculator is for educational purposes only and does not constitute individualized legal, tax, or investment advice. Its results are illustrative and do not recommend any strategy for any reader. Investment advisory services are offered through MSA Financial, LLC, a Registered Investment Adviser (CRD #107768). MSA Financial is an SEC-registered investment adviser. Registration with the SEC does not imply a certain level of skill or training. Investing involves risk, including the potential loss of principal. Michael Cammarata is not an attorney or CPA and does not provide legal or tax advice. He does not draft legal documents or prepare tax returns. He coordinates with clients' existing estate attorneys and CPAs. Tax treatment depends on individual circumstances, and legal and tax advice should be obtained from your own attorney and CPA. The $2,000,000 Massachusetts threshold and $99,600 credit were verified against mass.gov as of October 28, 2026 and may change.