Massachusetts Income Tax Calculator 2026

Calculate your Massachusetts state income tax for 2026. Massachusetts has a flat 5.00% income tax rate.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

$
Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$16,837.50

After-Tax Income

$58,162.50

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
Massachusetts Taxable Income$68,600.00
Massachusetts Income Tax$3,430.00
Total Tax$16,837.50
After-Tax Annual Income$58,162.50
Monthly Take-Home$4,846.88

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 taxes personal income at a flat 5%, one of the simplest structures in the country. There are no income brackets to climb, the same rate applies to your first dollar of taxable wages and your last. The state does not offer a standard deduction the way the federal system does; instead it relies on personal exemptions ($4,400 for a single filer, $8,800 for a married couple filing jointly) plus targeted deductions, such as a portion of rent paid, to reduce what the 5% rate hits.

This state tax sits entirely on top of your federal bill, the two are calculated separately and paid to different agencies. Most wage income, self-employment income, and retirement distributions face the 5% rate. Massachusetts also layers a 4% surtax on the slice of annual income above $1 million (indexed each year), so very high earners reach an effective 9% top rate while everyone else stays at the flat 5%. Returns are filed with the Massachusetts Department of Revenue, generally alongside your federal return each spring.

Massachusetts Income Tax Rate

5.00%

Flat rate — same for all income levels

Massachusetts Tax Snapshot

State Sales Tax 6.25%
Avg. Property Tax 0.95%
Minimum Wage $15.00/hr
Estate Tax Yes (exemption: $2,000,000)

Official Sources:

Massachusetts Income Tax FAQ

Who has to pay Massachusetts income tax?
Residents owe the 5% tax on essentially all of their income, while nonresidents owe it only on income earned from Massachusetts sources, such as a job physically performed in the state. Part-year residents prorate based on the time they lived in Massachusetts. Filing thresholds are set by the Department of Revenue, and many people who owe nothing still file to claim a refund of withheld tax.
Is all income taxed at the same 5% rate in Massachusetts?
Most ordinary income, wages, self-employment earnings, interest, and retirement payouts, is taxed at the flat 5%. The notable add-on is the 4% surtax on the portion of income exceeding roughly $1 million per year, which pushes the top effective rate to 9% for that high band only. Short-term capital gains have historically carried a higher Massachusetts rate, so investment income can be treated differently from wages.
Does Massachusetts have a standard deduction like the federal return?
No. Rather than a flat standard deduction, Massachusetts gives personal exemptions of $4,400 for single filers and $8,800 for joint filers, then allows specific deductions such as 50% of rent paid up to a $4,000 cap. You subtract these from gross income to reach the amount the 5% rate applies to, which makes the Massachusetts calculation work differently from the federal one even though both are filed the same season.
How does the Massachusetts millionaire surtax work?
Voters approved a 4% surtax in 2022 that applies only to taxable income above an inflation-indexed threshold of about $1 million. Income up to that line is taxed at the flat 5%; only the dollars above it carry the extra 4%, for a 9% marginal rate on the top slice. Because it is indexed annually, the exact threshold rises over time, and it affects a small fraction of filers.

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