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Corporate Excise Tax

Massachusetts imposes a corporate excise tax on certain businesses.

Corporate excise can apply to both domestic and foreign corporations. Learn if your corporation has nexus in Massachusetts and how to calculate corporate excise tax. Other helpful pages include information on exemptions, filing methods and making estimated payments.

Coronavirus (COVID-19) Update: The Commissioner’s authority under G.L. c. 62C, § 87 to delay due dates does not extend to corporate excise filings and payments. However, the Commissioner will waive late-file and late-pay penalties for corporate excise (including financial institution and insurance premiums excise) returns and payments due on April 15, 2020, when those returns and payments are filed and made by July 15, 2020. Please visit TIR 20-4 for more information.

Page updated: April 3, 2020.

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Guide:
Corporate Excise Tax 

What would you like to do?

Top tasks

Visit the Secretary of the Commonwealth's Corporations Division  Register your business with MassTaxConnect 

All other tasks

Apply for an Employer Identification Number (EIN)   Request a Certificate of Good Standing-Tax Compliance or a Corporate Tax Lien Waver  Submit annual certification of entity tax status  

What you need to know

Corporate Excise tax forms and instructions   Determining nexus for Massachusetts Corporate Excise tax purposes  How Corporate Excise tax is calculated  Corporate Excise exemptions  Corporate Excise filing requirements and methods  Corporate Excise estimated payments 
See all 7 of Corporate Excise Tax 

Contact Information

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

Online

Contact Us Your one-stop connection to DOR. 
MassTaxConnect Log in to file and pay taxes. 
Receive email updates Subscribe to receive updates from DOR. 

More Information

Related Services

Additional Resources

TIR 20-4: Tax Filing and Payment Relief for Personal Income and Corporate Excise Taxpayers Affected by COVID-19
Amend your tax return or request an abatement of tax
Massachusetts General Laws Chapter 63
Business Tax Credits
Set up a payment agreement
Protect Yourself Against Tax Identity Theft
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