Masking tape is a paper product (usually tan color) with adhesive that makes it easily removable. It's a temporary tape. Most people put masking tape on window seals and around door frames (and many other places) when painting a room.
Duct tape is made with a plastic coating (usually silver color); it has a very strong adhesive and is meant to be permanent. It's a little hard to remove and it leaves a lot of adhesive on the surface when you remove it.