Massachusetts Corporate Excise Tax Estimated Payments

Learn the steps and rules for making corporate excise tax estimated payments.

Updated: January 7, 2025

Schedule for estimated tax payments

All corporations that reasonably estimate their corporate excise to be in excess of $1,000 for the taxable year are required to make estimated tax payments to Massachusetts.

Estimated taxes must either be:

• Paid in full on or before the 15th day of the third month of the corporation's taxable year or
• Paid in four installments according to the schedule below.

2025 Corporate estimated tax installments are due as follows:

• First installment is due on or before March 17, 2025.
• Second installment is due on or before June 16, 2025.
• Third installment is due on or before September 15, 2025.
• Fourth installment is due on or before December 15, 2025.

Note: New corporations in their first full taxable year with less than 10 employees have different estimated payment percentages: 30%, 25%, 25% and 20%.

• Form 355-ES (PDF), Corporate Estimated Tax Payment Instructions and Worksheet
  • Form 355-ES must be filed electronically through MassTaxConnect.
    • See Technical Information Release 21-9 for more information.
    • Go to the MassTaxConnect video tutorial, How to Make an Estimated Payment for Businesses
• 2025 Form UBI-ES (PDF), Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions