Estate Tax
$2,000,000
Exemption Amount
Top Marginal Rate16%
Tax Year2026
The $2 million filing threshold includes gross estate plus adjusted gifts; liability is calculated using a $99,600 state credit.
Official Source
Massachusetts Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.