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Massachusetts 1031 Exchanges

Massachusetts State Tax Information

The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).

Massachusetts has a flat income tax rate of 5.05% on most types of income

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Local Rate


Combined Rate




1031 Exchange Providers in Massachusetts

CDEC 1031 Exchange

New York, NY

Founded in 1989, Chicago Deferred Exchange Company ("CDEC") is one of the oldest and most experienced Qualified Intermediaries in the country and is part of Wintrust Financial. CDEC has commented before the IRS National Office on important industry issues and is a nationally recognized authority on Section 1031 Like-Kind Exchanges. CDEC applied for, and received, several Private Letter Rulings from the Internal Revenue Service, as well as rulings from the City of New York Department of Finance, the State of New Jersey and the District of Columbia. A separate Qualified Trust Account is created for every client on every transaction. Funds held in trust, for the benefit of our clients, are segregated from creditors' claims by operation of law.
Brookline Bancorp 1031 Exchange Services LLC

Boston, MA

Brookline Bancorp 1031 Exchange Services LLC is based in Massachusetts and operates under Brookline Bank, which has been in existence since 1871. The bank is known for its financial strength, trust, outstanding banking services, and strong customer relationships. However, it is not a member of the Federation of Exchange Accommodators.
Exchange Authority, LLC

Worcester, MA

Exchange Authority, LLC is a subsidiary of Fidelity Bank, headquartered in Massachusetts. Fidelity Bank, which has been operational for 134 years, is highly rated by Bauer and adheres to a LifeDesign brand promise focused on providing care, clarity, and confidence. The bank ensures that all deposits are insured by the FDIC up to $250,000, with additional coverage provided by the Depositors Insurance Fund (DIF) for amounts exceeding the FDIC limits. This setup guarantees full insurance on deposits, as DIF only insures deposits in Massachusetts-chartered savings and cooperative banks. It is important to note that Exchange Authority, LLC is not a member of the Federation of Exchange Accommodators.
JTC USA Holdings, Inc.

San Jose, CA

JTC USA Holdings, Inc., headquartered in California, positions itself as a mission-driven company focused on building partnerships with clients to manage risk, protect assets, and identify opportunities efficiently and cost-effectively. Their vision is to be the leading independent provider of institutional and private client services across multiple jurisdictions. The company emphasizes a corporate culture that prioritizes the collective over individual aspirations, promotes a stakeholder mentality, and supports a meritocratic environment. They are committed to equal opportunities and have a strong set of values that guide their operations and client interactions. JTC USA Holdings, Inc. aims to exceed client expectations through professionalism and precision, uphold integrity, maintain commercial awareness, and drive innovation tailored to individual client needs. They engage and motivate their employees towards a common goal, fostering a skilled and motivated workforce. However, they are not a member of the Federation of Exchange Accommodators., LLC

Arlington, MA, LLC, operating under Leader Bank, is based in Massachusetts and was founded in 2002. It positions itself as an entrepreneurial financial institution focused on innovative and client-centric banking solutions. The company emphasizes strong client services, offering creative financial products and customized solutions aimed at fostering financial prosperity for individuals, families, and businesses. Leader Bank is also dedicated to community involvement and philanthropy, aiming to be a leading community-based financial institution. It is important to note that, LLC is not a member of the Federation of Exchange Accommodators. Resources

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