Do I need to file a Massachusetts corporate tax return?
Ava Robinson
Published Mar 20, 2026
Although it is not required unless a business earns more than $100,000 in revenues per year, Massachusetts Department of Revenue prefers that corporations file online.
How do I file a corporate annual report in Massachusetts?
You’ll need to complete the following steps to file your Massachusetts Annual Report:
- Determine your business’s due date and filing fees.
- Download a paper form OR complete the report online. LLPs – foreign and domestic – must create their own Massachusetts Annual Report.
- Submit your report and filing fee.
Does Massachusetts have corporate income tax?
Massachusetts has a corporate excise tax which generally speaking is based both on income and net worth. The tax applies to traditional corporations and, at least to some extent, to S corporations. There is no entity-level tax that applies to other forms of business, such as LLCs or partnerships.
Where do I file my annual report in Massachusetts?
You have the option of filing your Massachusetts LLC or Corporation Annual Report online or by mail. To file online, visit the Massachusetts Secretary of the Commonwealth’s website, otherwise, you can fill out the Annual Report – Form D by downloading and filling out an Annual Report.
What is Massachusetts corporate tax rate?
Rates
| Type of Tax | Measure | Rate |
|---|---|---|
| S corporations that are financial institutions | Total receipts $9 million or more (net income) | 4% (tax year 2020) |
| S corporations that are financial institutions | Minimum | $456 |
| S corporations that are financial institutions | Net income that is taxable at the federal level. | 9% |
What is the Massachusetts corporate excise tax?
9.5%
Rate Structure: The effective excise rate on corporations is 9.5% of net income apportioned to Massachusetts, and $2.60 per $1,000 of the value of Massachusetts tangible property or net worth allocable to Massachusetts. The minimum tax is $456.
