Massachusetts Corporate Excise Tax Estimated Payments

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

Updated: December 4, 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:

• Fourth installment is due on or before December 15, 2025.

2026 Corporate estimated tax installments are due as follows:

• First installment is due on or before March 16, 2026.
• Second installment is due on or before June 15, 2026.
• Third installment is due on or before September 15, 2026.
• Fourth installment is due on or before December 15, 2026.

Note: New corporations in their first full taxable year with less than 10 employees have different estimated payment percentages: 30%, 25%, 25% and 20%. All other corporations estimated payment percentages: 40%, 25%, 25% and 10%.

• Form 355-ES (PDF), Corporate Estimated Tax Payment Instructions and Worksheet
  • Form 355-ES is filed through third party software. Form 355-ES is required when making an electronic estimated payment on MassTaxConnect. (Review the links below and follow corporate estimate payment guidelines presented in the 355-ES instructions).
    • See Technical Information Release 21-9 for more information.
    • Go to the MassTaxConnect video tutorial, How to Make an Estimated Payment for Businesses
    • Go to Important information on corporate estimated payment dates and prior year overpayment credit dates
• 2025 Form UBI-ES (PDF), Non-Profit Entities Corporation Estimated Tax Payment Vouchers and Instructions