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Massachusetts probate · Dying without a will

Dying without a will in Massachusetts: intestate succession & what happens

With no will, Massachusetts's intestate succession statute (M.G.L. c. 190B § 2-102) determines who inherits, and the court appoints a personal representative. Voluntary administration may still apply for small estates. Kindred handles the administration either way.

Common questions

Does Massachusetts have an inheritance tax?

Massachusetts has an estate tax (not an inheritance tax) for estates valued above $2 million. The estate tax is paid by the estate before distribution, not by individual heirs. Estates below $2 million owe no Massachusetts estate tax. There is no separate inheritance tax based on heir relationship.

More on Massachusetts probate

Last verified June 2026. Figures are illustrative and vary by estate — not a quote or legal advice. Kindred is not a law firm and does not provide legal advice; we handle the administrative work and coordinate an independent attorney where one is legally required.

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