Massachusetts Probate Cost: Full Breakdown

Quick answer: Massachusetts probate administration is moderate — reasonable (not percentage) PR and attorney fees plus a flat $390 filing fee, often $15,000–$25,000 on a $500,000 estate. The real Massachusetts sting is the estate tax: a $2 million threshold (one of the lowest in the US) that catches many Greater Boston homeowners. Get your own figure with the Massachusetts probate cost calculator.

The administration costs, line by line

1. PR fee — reasonable, no %

Under the MUPC (M.G.L. c. 190B, § 3-719) the PR gets "reasonable compensation" — no fixed percentage — and the court may award what it finds just (c. 206, § 16). In practice about 2%–4% of the estate.

Key point: because there's no set rate, records matter — the court can trim a fee that isn't supported. Family PRs often waive it (it's taxable income). On a $500,000 estate, 3% is $15,000.

2. Attorney fees & 3. filing

Attorney fees are also "reasonable," no schedule (see Massachusetts probate attorney fees). The court filing fee is a flat $390 ($375 + $15), the same for informal and formal probate (details).

The Massachusetts estate tax — the low $2M threshold

M.G.L. c. 65C: a $2,000,000 threshold (among the lowest in the US, not portable). A $99,600 credit zeroes the tax at $2M; above that, the tax is computed on the Table B schedule (0.8–16%) and reduced by the credit.

Estate value	Massachusetts estate tax
$2,000,000	$0 (at threshold)
$2,500,000	$39,200
$3,000,000	$82,400
$5,000,000	$292,000

Estate tax on estates above $2M; figures computed from the Table B schedule less the $99,600 credit — confirm on Form M-706. Run your own numbers in the calculator.

Worked examples (administration only)

Estate value	PR fee (3%)	Attorney	Filing + misc	Admin total
$100,000	$3,000	$3,000	$740	≈ $6,740
$500,000	$15,000	$5,000	$740	≈ $20,740
$1,000,000	$30,000	$8,000	$740	≈ $38,740

Filing + misc = $390 filing + $200 publication + $150 copies. Administration only — add MA estate tax separately for estates above $2M. If the PR waives the fee, subtract that column. Run your own numbers in the calculator.

How to reduce Massachusetts probate costs

Use voluntary administration for estates up to $25,000 (excluding one vehicle) under M.G.L. c. 190B, § 3-1201 ($115 fee).
PR waives the fee if a family member and beneficiary.
Plan for the $2M estate tax — not portable, so married couples often use credit-shelter trusts.
Keep clean records to support the PR fee and cut attorney time.

Massachusetts probate cost — frequently asked questions

What is the biggest cost in Massachusetts probate?

For estates well under the $2 million estate-tax threshold, usually the administration cost itself — the PR and attorney fees combined. For larger estates, the state estate tax typically dwarfs every other cost.

Why is Massachusetts's estate tax threshold so low?

The $2 million threshold has not been raised since it was set, and unlike some states it is not indexed for inflation, so more estates — especially those with Greater Boston real estate — cross it over time.

Did the Massachusetts estate tax cliff get eliminated?

Yes — a $99,600 credit now zeroes the tax at exactly $2,000,000, replacing the old rule where crossing the threshold taxed the entire estate from the first dollar.

Can voluntary administration reduce Massachusetts probate costs?

Yes — for personal property of $25,000 or less with no real estate, the filing fee drops to $115 from $390 and administration typically finishes in 1 to 3 months.

Does a living trust avoid the Massachusetts estate tax?

No — a living trust avoids probate itself, but assets in a revocable trust still count toward the Massachusetts estate tax threshold, so it does not by itself reduce the tax owed.

Estimate for general guidance only, not legal or tax advice. PR/attorney fees "reasonable" under MUPC M.G.L. c. 190B, § 3-719 and c. 206, § 16. Filing fee $390. Estate tax (above $2M, Table B 0.8–16% less the $99,600 credit) under M.G.L. c. 65C is computed here from the Table B schedule — confirm on Form M-706. Voluntary administration up to $25,000. Massachusetts has no inheritance tax. Verify with the Probate and Family Court, the MA DOR, or a licensed Massachusetts attorney.