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Massachusetts
Corporate Income Tax Rate at a Glance
Massachusetts's top corporate income tax rate is 8%, applied as a flat rate. This places Massachusetts in the "High (8% or higher)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
8.0% flat corporate excise tax on net income, plus $2.60 per $1,000 of taxable Massachusetts tangible property or net worth. Minimum tax: $456.
Franchise Tax / Annual Privilege Tax
Massachusetts corporate excise has two components: the income measure (8.0%) and the non-income measure ($2.60 per $1,000 of tangible property or net worth). The combined minimum is $456.
S-Corp & Pass-Through Treatment
Massachusetts recognizes federal S-corp election but imposes a sting tax on S-corps with gross receipts over $6 million (2.0% rate) or $9 million (3.0% rate). PTE election available at 5.0%.
Official State Revenue Department
For current corporate tax rules in Massachusetts, consult the state's official source at https://www.mass.gov/corporate-excise-tax. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.