Massachusetts: corporate income tax, no franchise tax and an annual report due by March 15.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
8%
Franchise or privilege
No
No separate franchise or privilege tax. The corporate excise itself contains a non-income measure of $2.60 per $1,000 of Massachusetts tangible property or net worth, with the $456 minimum excise as the floor.
Entity annual report
Yes
Within two and one-half months after the close of the corporation's fiscal year end (March 15 for a calendar-year corporation).
Return due date
Published rule
15th day of the fourth month after the close of the taxable year (April 15, 2026 for a calendar year ending December 31, 2025). S corporations: 15th day of the third month (March 16, 2026 for calendar year 2025).
Extension
Not verified
Automatic extension of time to file; calendar-year 2025 Form 355 due October 15, 2026 (six months).
Not verifiedZero activity / minimum tax
456
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
15th day of the fourth month after the close of the taxable year (April 15, 2026 for a calendar year ending December 31, 2025). S corporations: 15th day of the third month (March 16, 2026 for calendar year 2025).
The same 15th-day-of-the-fourth-month rule applies to fiscal years, measured from the taxable year end; DOR states that fiscal year filers determine due dates from the tax period end date.
- Entity report
Entity report
Within two and one-half months after the close of the corporation's fiscal year end (March 15 for a calendar-year corporation).
Filed with the Corporations Division of the Secretary of the Commonwealth under M.G.L. c. 156D, s. 16.22 and 950 CMR 113.57. It is a separate filing from the corporate excise return.
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Frequently asked questions
Does Massachusetts impose a corporate income tax?
Yes. 8%
Does Massachusetts charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Massachusetts corporate return due?
15th day of the fourth month after the close of the taxable year (April 15, 2026 for a calendar year ending December 31, 2025). S corporations: 15th day of the third month (March 16, 2026 for calendar year 2025).
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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