Massachusetts income tax rate 2026
OfficialMassachusetts rates, brackets and the tax on common salaries.
- Rate
- 9%
- Tax on $75,000
- $3,430
- 4.6% effective
- Tax on $100,000
- $4,680
- 4.7% effective
- Rank among taxing states
- #10 of 42
- by tax taken on $75,000, 1 takes the most
What is the Massachusetts income tax rate in 2026?
Massachusetts taxes wages at 5% in 2026, plus a 4% surtax on taxable income over $1,107,750, for a top rate of 9%. On a $75,000 salary, Massachusetts income tax is $3,430, an effective rate of 4.57%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Massachusetts income tax brackets for 2026
Massachusetts taxes wages at one rate of 5%, plus a 4% surtax on taxable income over $1,107,750, for a top rate of 9%. There are no other brackets. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 5% |
| $1,107,750 | 9% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 5% |
| $1,107,750 | 9% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 5% |
| $1,107,750 | 9% |
How much Massachusetts income tax do you pay on $100,000?
On $100,000 of wages, Massachusetts income tax is $4,680 in 2026, an effective rate of 4.68%. The table runs from $30,000 to $300,000. Enter your own pay in the Massachusetts tax calculator to see every paycheck. The Massachusetts minimum wage 2026 page covers the low end of the pay scale.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Massachusetts standard deduction in 2026?
Massachusetts has no standard deduction of its own. Instead, each filer gets a personal exemption of $4,400 in 2026.
- Standard deduction, single
- None
- Married filing jointly
- None
- Personal exemption
- $4,400
How did Massachusetts income tax change in 2026, and what changes in 2027?
Massachusetts kept its 5% rate and its 4% surtax in 2026. For 2027, no rate change is set (projected).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 5% | 9% | none | official |
| 2026 | flat | 5% | 9% | none | official |
| 2027 | flat | 5% | 9% | none | projected |
How does Massachusetts income tax compare with other states?
On $75,000, Massachusetts income tax ranks #10 of 42 states that tax wages, where #1 takes the most. Next door, the top rate is higher in New York and lower in Connecticut, Vermont and Rhode Island, and New Hampshire has no income tax; see the Vermont income tax. Maine income tax has the closest top rate, followed by Minnesota and Oregon. The state income tax rates for 2026 page compares all of them.
| Neighbor income tax rates |
|---|
|
| Closest top rates |
|---|
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How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Massachusetts income tax withheld from a paycheck?
Employers withhold Massachusetts income tax from each paycheck, using the Form M-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $131.92 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Circular M percentage method: wages minus Social Security and Medicare (up to $2,000 a year) and the exemption allowance, taxed at 5% (9% above the surtax threshold).
Questions people ask
How much Massachusetts tax is withheld from a bonus?
Employers can withhold Massachusetts tax on a bonus at a flat 5%. The return settles the actual tax on it.
Does Massachusetts tax overtime and tips?
Yes. Massachusetts taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Massachusetts has not adopted that.
Do 401(k) contributions lower Massachusetts income tax?
Yes. Traditional 401(k) contributions lower Massachusetts taxable wages, as they do for federal income tax.