Massachusetts Income Tax Calculator 2026
Calculate your Massachusetts state income tax for 2026. Massachusetts has a flat 0.05% income tax rate.
Federal Income Tax
$7,670.00
Effective Tax Rate
10.23%
Marginal Tax Rate
22%
FICA (SS + Medicare)
$5,737.50
Total Tax Burden
$13,407.50
After-Tax Income
$61,592.50
Tax Calculation Breakdown
| Gross Income | $75,000.00 |
| Above-the-Line Deductions | - $0.00 |
| Adjusted Gross Income (AGI) | $75,000.00 |
| Standard Deduction | - $16,100.00 |
| Taxable Income | $58,900.00 |
| 10% on $0.00 – $12,400.00 | $1,240.00 |
| 12% on $12,400.00 – $50,400.00 | $4,560.00 |
| 22% on $50,400.00 – $105,700.00 | $1,870.00 |
| Federal Income Tax (before credits) | $7,670.00 |
| Federal Income Tax (after credits) | $7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| Total FICA | $5,737.50 |
| Total Tax | $13,407.50 |
| After-Tax Annual Income | $61,592.50 |
| Monthly Take-Home | $5,132.71 |
Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.
Massachusetts Income Tax Overview
Massachusetts has a flat income tax rate of 5%, plus a 4% surtax on annual income exceeding $1 million (indexed for inflation), creating an effective top rate of 9% for high earners. The surtax was approved by voters in 2022.
Massachusetts Paid Family and Medical Leave (PFML) provides up to 26 weeks of combined family and medical leave. Contributions are approximately 0.88% of wages, split between employer and employee.
Massachusetts does not use a standard deduction. Instead, it provides personal exemptions ($4,400 single, $8,800 married) and various deductions including rent paid (50% up to $4,000).
Massachusetts has one of the lowest estate tax exemptions at $2 million, and unlike most states, the entire estate is taxable once the threshold is exceeded (cliff effect), not just the amount over the exemption.
The minimum wage of $15.00/hr is set to increase with CPI adjustments. Massachusetts is one of the few states with both mandatory paid family leave and a millionaire surtax.
Massachusetts Income Tax Rate
0.05%
Flat rate — same for all income levels
Massachusetts Tax Snapshot
| Sales Tax | 0.0625% |
| Avg. Property Tax | 0.0114% |
| Minimum Wage | $15/hr |
| Estate Tax | Yes (exemption: $2,000,000) |