Massachusetts Income Tax 2026
Massachusetts has a graduated income tax with 2 brackets, from 5% up to 9%.
Calculate my Massachusetts take-home payTake-home pay in Massachusetts by salary
| Salary | Federal | MA | FICA | Take-home |
|---|---|---|---|---|
| $50,000 | $3,820 | $2,280 | $3,825 | $40,075 |
| $75,000 | $7,670 | $3,530 | $5,738 | $58,063 |
| $100,000 | $13,170 | $4,780 | $7,650 | $74,400 |
| $150,000 | $24,734 | $7,280 | $11,475 | $106,511 |
| $250,000 | $51,304 | $12,280 | $15,514 | $170,902 |
Single filer, standard deduction, wages only, no other deductions. At $100,000 you keep 74.4% after all taxes, and Massachusetts takes 4.78%.
How Massachusetts compares
- On a $100,000 salary, a single filer in Massachusetts takes home $74,400 after federal tax, state tax and FICA — 40th of 51 states and DC. The median state leaves $75,488.
- State income tax takes $4,780 (4.78% of gross) at that salary.
- The state marginal rate is 5% at $50,000, 5% at $100,000 and 5% at $250,000.
- A $10,000 401(k) contribution at $100,000 lowers your combined income tax by about $2,700 ($2,200 federal and $500 state).
- A married couple filing jointly with $200,000 of wages keeps about $149,761.
Massachusetts tax brackets
Single filers
| Taxable income over | Rate |
|---|---|
| $0 | 5% |
| $1,107,750 | 9% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 5% |
| $1,107,750 | 9% |
- Personal exemption
- $4,400 single / $8,800 joint
Massachusetts income tax: common questions
Does Massachusetts tax wages?
Yes. Massachusetts has a graduated income tax with 2 brackets, from 5% up to 9%.
How much state income tax will I pay on $100,000 in Massachusetts?
About $4,780 for a single filer using the standard deduction and no other deductions. Your own figure depends on your filing status, deductions and credits — use the calculator for a personal estimate.
Does Massachusetts have a standard deduction or personal exemption?
Personal exemption: $4,400 single / $8,800 joint.
Where do these Massachusetts numbers come from?
Rates and deductions come from Tax Foundation, 2026 State Individual Income Tax Rates and Brackets (Feb 2026 snapshot), updated for 2026 legislation in GA, SC, WV, UT and AR, updated where a state changed its law later and checked against the state's own revenue department where we could reach it. The section above lists exactly what each estimate leaves out.
What these Massachusetts figures leave out
- Excludes the 0.46% paid family and medical leave payroll tax. The 9% rate is the 5% rate plus the 4% surtax on income over $1,107,750 (the 2026 threshold).
- Assumes no dependents, no itemized deductions and no state tax credits beyond those described.
- Head-of-household filers use the single-filer schedule and deduction, except where a state's own head-of-household amount is built in.
- Some bracket or deduction amounts use the most recent inflation adjustment available, which may be the 2025 figure.
- State payroll taxes such as disability or family-leave insurance are not included.
- Reflects state law as we last reviewed it (September 2026). Legislatures sometimes change rates mid-year, so confirm the current figures with your state's revenue department before relying on them.
Checked against official sources (September 2026): the 5% rate for 2026 and the $1,107,750 surtax threshold — Massachusetts Department of Revenue. Official source.
Updated for 2026 legislation: The 4% surtax applies to taxable income over $1,107,750 for 2026 (the source table listed the 2025 threshold of $1,083,150). Official source.
Rates and deductions come from Tax Foundation, 2026 State Individual Income Tax Rates and Brackets (Feb 2026 snapshot), updated for 2026 legislation in GA, SC, WV, UT and AR (source). See our methodology for how every figure is calculated.
Estimate only. This is an approximation, not a tax return or professional advice, and may not reflect every credit, exemption, or recent law change. Verify with your tax authority or a qualified professional before relying on it. Read the full disclaimer or see how it's calculated.