Massachusetts

Sources disagree

More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.

Tax name

malegislature.gov says tax name is excise taxes, as of 2026-08-31.

Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars.

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1

massrods.com says tax name is excise tax, as of 2026-08-31.

Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00.

https://massrods.com/suffolk/excise-tax-calculator/

State rate

malegislature.gov says state rate is exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars, as of 2026-08-31.

Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars.

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1

massrods.com says state rate is The effective tax rate is $2.28 per $500 or fraction thereof of taxable value, as of 2026-08-31.

Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00.

https://massrods.com/suffolk/excise-tax-calculator/

Minimum or exemption floor

malegislature.gov says minimum or exemption floor is when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars, as of 2026-08-31.

Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are written or printed, the excise taxes herein specified:— Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars.

https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1

massrods.com says minimum or exemption floor is There is no excise tax due where the consideration stated is less than $100.00, as of 2026-08-31.

Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00.

https://massrods.com/suffolk/excise-tax-calculator/