Log in links for this page

This page, Corporate Excise Tax, is part of
This page, Corporate Excise Tax, is offered by

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.

First time? Start here.

Contact Information


9 a.m.–4 p.m., Monday through Friday

More Information