Massachusetts Estate Tax Rates 2025. The new law requires that a massachusetts estate tax return be filed for estates in which the gross value exceeds $2 million. For estates valued in excess of $2 million, the estate tax will continue to be calculated based on a graduated scale with tax rates ranging from 7.2% to 16%.
In massachusetts, the estate tax rate is based on a historical federal credit for state death taxes. The new law requires that a massachusetts estate tax return be filed for estates in which the gross value exceeds $2 million.