Rusty Tredwell meets coastal New England households from the Marblehead office. Cindy Bragdon, CFP®, CTFA, works on estate planning with the firm. This page states the Massachusetts rule and runs an educational estimate. It does not say what your documents should do.
Educational estimate based on law as of 2026-10-22; not tax or legal advice. Actual liability depends on asset titling, deductions, gifts, and future law changes. Consult a qualified estate attorney and CPA. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.
Massachusetts worked example
A Massachusetts resident's estate is entered as a $1,500,000 home in Massachusetts, $1,200,000 of investments, $400,000 of retirement accounts, and $100,000 of debts. No marital or charitable bequest is entered. Gross estate $3,100,000. Federal taxable estate $3,000,000. Estimated federal estate tax $0.
- Massachusetts: estimated tax $82,400. The filing test is met.
Rules as of 2026-10-22. Dollars are rounded to the nearest dollar.
The rule in plain language
| State | 2026 rule used here |
|---|---|
| Massachusetts | For a death on or after January 1, 2023, Massachusetts requires a return when the gross estate plus adjusted taxable gifts exceeds $2,000,000. The tax is the former federal credit for state death taxes (Internal Revenue Code as of December 31, 2000), reduced by a $99,600 credit, not below zero. For a death on or after August 1, 2025, real and tangible property outside Massachusetts is removed before that computation. A nonresident is tested on the worldwide estate and is taxed on Massachusetts real and tangible property. Massachusetts Estate Tax Guide |
| Connecticut | For a 2026 death, Connecticut Department of Revenue Services states a $15 million exemption and a tax of 12% of the amount over the federal basic exclusion, with a $15 million cap on the aggregate Connecticut gift and estate tax. This estimate adds lifetime taxable gifts entered here as a stand-in for Connecticut taxable gifts since 2005. Connecticut Department of Revenue Services, estate and gift taxes |
| Rhode Island | Rhode Island advisory ADV 2025-27 (December 30, 2025) sets the 2026 credit at $87,940, which exempts a net taxable estate of $1,838,056 or less. The credit is applied against the former federal state-death-tax table. Rates on that table run from 0.8% to 16%. Rhode Island Division of Taxation advisory ADV 2025-27 |
| Maine | For a 2026 death, Maine's exclusion is $7,160,000. The tax is 0% through that amount, 8% of the excess over $7,160,000 until $10,160,000, 10% of the excess over $10,160,000 plus $240,000 until $13,160,000, and 12% of the excess over $13,160,000 plus $540,000. Maine Revenue Services, estate tax |
| Vermont | Vermont's estate tax is 16% of the Vermont taxable estate over $5,000,000, subject to a situs fraction. A January 29, 2026 legislative brief says the $5 million figure is not pegged to inflation. This estimate applies 16% to the amount over $5,000,000, then multiplies by Vermont property divided by the gross estate. Vermont Department of Taxes, estate tax, and 32 V.S.A. § 7442a |
| New Hampshire | New Hampshire is not listed on the Tax Foundation estate and inheritance tax table as of October 1, 2026. This estimate uses zero for a New Hampshire estate tax. A Department of Revenue Administration page stating an estate-tax rate was not the source of that zero. A secondary law-firm page describes repeal of the legacy and succession taxes for deaths on or after January 1, 2003. Tax Foundation estate and inheritance tax table (as of October 1, 2026) |
In this worked example the Massachusetts estimate is $82,400 and the federal estimate is $0.
Questions
What Massachusetts figure does this page use?
For a death on or after January 1, 2023, Massachusetts requires a return when the gross estate plus adjusted taxable gifts exceeds $2,000,000. The tax is the former federal credit for state death taxes (Internal Revenue Code as of December 31, 2000), reduced by a $99,600 credit, not below zero. For a death on or after August 1, 2025, real and tangible property outside Massachusetts is removed before that computation. A nonresident is tested on the worldwide estate and is taxed on Massachusetts real and tangible property.
Is this tax or legal advice?
No. It is an educational estimate from the published rules as of October 22, 2026. A qualified estate attorney and CPA determine the return.
Does the federal $15 million exclusion replace the state rule?
No. The federal basic exclusion for 2026 deaths is $15,000,000. Massachusetts uses its own rule, which is stated on this page.
Do I have to enter an email to see the estimate?
No. The estimate is shown on the page. Emailing a copy is optional and does not hide the result.
Run your own figures
Results appear on this page. Nothing is emailed unless you ask.
Educational estimate based on law as of 2026-10-22; not tax or legal advice. Actual liability depends on asset titling, deductions, gifts, and future law changes. Consult a qualified estate attorney and CPA. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.