Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and Massachusetts state tax rates. Always consult a qualified tax professional.
Massachusetts income tax overview
Massachusetts has a flat income tax rate of 5% on most income, but introduced a 4% surtax on income over $1 million starting in 2023 — effectively creating a 9% top rate for high earners. This 'millionaire's tax' (Question 1) was approved by voters to fund education and transportation. For the vast majority of Massachusetts workers earning under $1 million, the flat 5% rate applies. Massachusetts has a relatively low standard deduction of $4,400 for single filers, meaning more income is subject to state tax compared to states with higher deductions. Boston is one of the most expensive cities in the US, and the high cost of living combined with 5% state tax makes Massachusetts a notable tax burden state for middle-income earners.
2026 Massachusetts income tax rates
Tax rate
Income range (single filer)
5% flat
All income up to $1,000,000
9%
Income over $1,000,000 (5% + 4% surtax)
Worked example: $75,000 salary in Massachusetts
A $75,000 salary in Massachusetts results in approximately $3,530 in state income tax (5% after $4,400 deduction), plus $12,580 federal tax, $4,650 Social Security, and $1,088 Medicare. Annual take-home is approximately $53,152, or $2,044 bi-weekly.
Key facts: 5% flat rate · 9% for income over $1M · Low $4,400 standard deduction
Frequently asked questions — Massachusetts income tax
Massachusetts voters approved a 4% surtax on income over $1,000,000 starting in 2023. This means high earners pay 5% on income up to $1M and 9% on income above that. The revenue funds education and transportation infrastructure.
No. Massachusetts does not tax Social Security benefits, providing some relief for retirees despite the otherwise significant income tax burden.
Massachusetts has a very low standard deduction of $4,400 for single filers. This means a $75,000 earner is taxed on $70,600 — much more of their income than under the federal $15,000 deduction.
No. Massachusetts cities and towns do not levy local income taxes. However, Boston and other communities have relatively high property taxes.
Massachusetts taxes short-term capital gains at 8.5% — higher than the regular 5% income tax rate. Long-term capital gains are taxed at the regular 5% rate, which is actually more favorable than some states.
Compare Massachusetts to other states
Use our US income tax calculator to compare your take-home pay across all 50 states. You may be surprised how much location affects your net income.