Massachusetts Income Tax Rates, Tables, and Calculator for 2026
Massachusetts taxes wages and most other income at 5% for 2026, plus a 4% surtax above $1,107,750 of taxable income. Compare MA state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Massachusetts ranks among states.
Massachusetts applies a flat income tax rate of 5% on wages and most other income for 2026. The same tax rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. An additional 4% surtax applies to taxable income above $1,107,750. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Massachusetts Form 1 tax returns are generally due April 15, 2027.
Massachusetts's flat income tax rate has remained at 5% since 2020, following earlier reductions tied to state revenue growth. The 4% surtax, often called the millionaire tax, took effect in 2023. Its income threshold is adjusted annually for inflation and increased from $1,083,150 in 2025 to $1,107,750 in 2026. Only taxable income above that threshold faces the additional tax, bringing the combined rate on excess wage income to 9%. The same threshold applies to both Single and Married Filing Jointly statuses. Use the calculator and comparison tables below to see how income and filing status affect Massachusetts taxes, then follow the step-by-step examples.
Tax Calculator
Massachusetts Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Massachusetts income tax for 2026. Results open in our All 50 States income tax calculator with Massachusetts highlighted. The examples below provide a starting point, showing Massachusetts state income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 5% across these examples, while the effective tax rate rises as the fixed personal exemption covers a smaller share of income. None of these examples reaches the surtax threshold.
How Much Will You Pay in Massachusetts?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $2,280 | 5% | 4.56% | 49 |
| $75,000 | $3,530 | 5% | 4.71% | 46 |
| $100,000 | $4,780 | 5% | 4.78% | 39 |
| $125,000 | $6,030 | 5% | 4.82% | 39 |
| $150,000 | $7,280 | 5% | 4.85% | 36 |
2026 Massachusetts State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $4,400 personal exemption. Massachusetts has no standard deduction. Assumes the taxpayer is not blind or claimed as a dependent, with no other exemptions, deductions, adjustments, or tax credits. The Social Security and Medicare deduction is excluded, so eligible taxpayers may owe less. Federal, payroll, and local taxes are excluded.
2026 Massachusetts State Rank: Massachusetts ranks in the high income tax range nationally across these examples, from 36th to 49th lowest. Its rank improves from 49th at $50,000 to 36th at $150,000 as other states' taxes change with income. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $4,780 in Massachusetts state income tax for 2026. The marginal tax rate is 5%, while the effective rate is lower at 4.78%. The $4,400 personal exemption explains the difference by reducing taxable income to $95,600.
Tax Rates
Massachusetts Income Tax Rates
Massachusetts taxes wages and most other income at a rate of 5% for 2026. An additional 4% surtax applies to taxable income above $1,107,750, bringing the combined rate on wage income above that threshold to 9%. Often called the millionaire tax, this surtax began in 2023 with a $1 million threshold that increases annually for inflation. The table shows the regular flat tax rate and surtax separately from 2015 to 2026, grouping years when both remained unchanged.
Massachusetts State Income Tax Rate History, 2015-2026
| Tax Year | Tax Rate | Surtax |
|---|---|---|
| 2026 | 5.00% | 4% above $1,107,750 |
| 2025 | 5.00% | 4% above $1,083,150 |
| 2024 | 5.00% | 4% above $1,053,750 |
| 2023 | 5.00% | 4% above $1,000,000 |
| 2020-2022 | 5.00% | None |
| 2019 | 5.05% | None |
| 2016-2018 | 5.10% | None |
| 2015 | 5.15% | None |
The flat tax rate fell from 5.15% in 2015 to 5% in 2020 and has remained at 5% through 2026. Those reductions were tied to state revenue benchmarks. Voters approved the additional 4% surtax in 2022, and it took effect in 2023. Under Massachusetts General Laws, Chapter 62, Section 4, the surtax threshold adjusts annually for inflation.
Compare States
Compare Massachusetts to Other States
The next table compares Massachusetts with its five neighboring states, plus Maine and Pennsylvania, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and each state's deductions, exemptions, and credits modeled by our shared calculator. States appear from lowest to highest state income tax, with the difference measured against Massachusetts. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Massachusetts vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| New Hampshire | 1 | $0 | −$3,530 | 0% | 0.00% |
| Rhode Island | 15 | $2,196 | −$1,334 | 3.75% | 2.93% |
| Pennsylvania | 19 | $2,303 | −$1,228 | 3.07% | 3.07% |
| Vermont | 21 | $2,446 | −$1,084 | 6.6% | 3.26% |
| Maine | 40 | $3,385 | −$145 | 6.75% | 4.51% |
| New York | 43 | $3,453 | −$77 | 5.4% | 4.60% |
| Connecticut | 44 | $3,475 | −$55 | 5.5% | 4.63% |
| Massachusetts | 46 | $3,530 | $0 | 5% | 4.71% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Massachusetts. Differences are calculated before rounding to whole dollars. Massachusetts's Social Security and Medicare deduction is excluded, so eligible taxpayers may owe up to $100 less. New Hampshire does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs and estimated 2026 amounts.
Key takeaway: Under these assumptions, Massachusetts has the highest state income tax among the eight states shown at $75,000 of Single income. Its estimated $3,530 tax is $55 more than Connecticut, $77 more than New York, and about $1,334 more than Rhode Island. New Hampshire has no individual income tax.
Examples
Massachusetts Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Massachusetts residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Massachusetts uses federal gross income as a starting point, with state-specific adjustments, deductions, and exemptions. It does not have a standard deduction, and the federal standard deduction does not reduce Massachusetts taxable income. These examples apply personal exemptions only, with no deductions, other state adjustments, or tax credits. See the All 50 States calculator for a full list of assumptions and sources.
Massachusetts Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Personal Exemption | $4,400 | $8,800 |
| Taxable Income | $70,600 | $141,200 |
| State Income Tax | $3,530 | $7,060 |
| Effective Tax Rate | 4.71% | 4.71% |
| Marginal Tax Rate | 5% | 5% |
Massachusetts allows a deduction of up to $2,000 per person for qualifying Social Security and Medicare contributions. Each spouse may deduct their own contributions on a joint return. This deduction is not included in the calculator figures above, so an eligible household's tax may be lower. The Social Security and Medicare deduction FAQ explains the limit.
Looking at the table above, we can see that the same 5% tax rate applies to both Single and Married Filing Jointly statuses. The joint personal exemption doubles along with household income, producing twice the taxable income and state income tax. Both examples have the same 4.71% effective tax rate. The joint tax of $7,060 is exactly twice the $3,530 tax of a single filer earning $75,000, so this simplified comparison shows no Massachusetts marriage penalty. At higher incomes, the shared surtax threshold can create a marriage penalty because it does not double for joint filers. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Massachusetts personal exemption is $4,400. With wages only and no deductions or other adjustments, subtracting the exemption gives $70,600 of taxable income.
- Taxable income: Subtract the personal exemption from household income. $75,000 − $4,400 = $70,600
- Estimated Massachusetts income tax: Multiply taxable income by the 5% rate. No surtax applies at this income. $70,600 × 0.05 = $3,530.00
Massachusetts effective tax rate: $3,530.00 divided by $75,000 of household income equals 4.71%, rounded. The estimated state income tax is $3,530 in the comparison table.
Massachusetts marginal tax rate: 5%, the rate applied to each additional dollar of taxable wage income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Massachusetts personal exemption for Married Filing Jointly is $8,800.
- Taxable income: Subtract the joint personal exemption from household income. $150,000 − $8,800 = $141,200
- Estimated Massachusetts income tax: Multiply taxable income by the same 5% rate. The joint household is also below the surtax threshold. $141,200 × 0.05 = $7,060.00
Massachusetts effective tax rate: $7,060.00 divided by $150,000 of household income equals 4.71%, rounded. The estimated state income tax is $7,060 in the comparison table.
Massachusetts marginal tax rate: 5%, unchanged from the Single example.
Takeaway
Massachusetts Income Tax Takeaways
The 5% rate applies to taxable income: Personal exemptions reduce the wages subject to tax in these examples. Both households have a 4.71% effective rate, below their 5% marginal rate. Eligible deductions and credits can reduce the final tax amount and effective rate further.
Equal income per person produces equal tax per person here: At $75,000 for Single and $150,000 for Married Filing Jointly, the joint exemption, taxable income, and state tax are twice the Single amounts. The joint tax of $7,060 is exactly twice the Single tax of $3,530. This comparison shows no Massachusetts marriage penalty under the stated assumptions.
The surtax threshold does not double for married couples: For 2026, the additional 4% tax begins above $1,107,750 of taxable income for both Single and Married Filing Jointly. This can create a marriage penalty when spouses' combined taxable income exceeds the joint threshold.
Massachusetts ranks high, but nearby states can be close: Across the Single income examples, Massachusetts ranks from 36th to 49th lowest nationally, in the high income tax range. At $75,000, its estimated $3,530 tax is just $55 more than Connecticut and $77 more than New York. For an eligible taxpayer, the full Social Security and Medicare deduction reduces Massachusetts tax by $100 to $3,430, putting it slightly below both states.
FAQ
Frequently Asked Questions
Is Massachusetts a flat tax state?
Massachusetts uses a flat 5% tax rate on wages and most other income for 2026, with an additional 4% surtax above $1,107,750 of taxable income. The same tax rate applies regardless of filing status. Exemptions and deductions can reduce taxable income, so the 5% rate generally does not apply to the entire paycheck.
What is the Massachusetts income tax rate for 2026?
Massachusetts taxes wages, interest, dividends, and most long-term capital gains at 5% for 2026. An additional 4% surtax applies to the portion of taxable income above $1,107,750. For wages, this produces a combined 9% rate on the amount above the threshold. Short-term capital gains are generally taxed at 8.5% before any surtax, and special rules apply to certain other investment gains.
Does Massachusetts have a millionaire tax?
Yes. Massachusetts imposes an additional 4% tax on taxable income above $1,107,750 for 2026. Often called the millionaire tax or Fair Share surtax, it began in 2023 with a $1 million threshold. The threshold is adjusted annually for inflation and is the same for Single and Married Filing Jointly. Only income above the threshold is subject to the extra 4%.
How much is Massachusetts income tax on $75,000?
For a Single filer earning $75,000 in wages, our 2026 estimate is $3,530 in Massachusetts income tax, or a 4.71% effective rate. The $4,400 personal exemption leaves $70,600 of taxable income, taxed at 5%. This assumes full-year residency, no dependents, a taxpayer under age 65 who is not blind, and no deductions, other adjustments, or credits. An eligible taxpayer claiming the full $2,000 Social Security and Medicare deduction would owe $3,430 before credits.
How much is Massachusetts income tax on $100,000?
For a Single filer earning $100,000 in wages, our 2026 estimate is $4,780 in Massachusetts income tax, or a 4.78% effective rate. Subtracting the $4,400 personal exemption leaves $95,600 of taxable income, taxed at 5%. This assumes full-year residency, no dependents, a taxpayer under age 65 who is not blind, and no deductions, other adjustments, or credits. An eligible taxpayer claiming the full $2,000 Social Security and Medicare deduction would owe $4,680 before credits.
What is the Massachusetts marginal tax rate?
The Massachusetts statutory marginal tax rate on wage income is 5% for 2026 until taxable income reaches the $1,107,750 surtax threshold. Above that threshold, each additional dollar of taxable wage income faces a combined 9% rate. Both Single and Married Filing Jointly use these rates and the same threshold. Other income types, deductions, and credits can affect the final tax calculation.
What is the Massachusetts effective tax rate?
The Massachusetts effective income tax rate is state income tax divided by household income. Our 2026 Single example at $75,000 and Married Filing Jointly example at $150,000 both produce a 4.71% effective rate. These examples apply personal exemptions only and exclude deductions and tax credits. The effective rate can differ with other income levels, deductions, exemptions, credits, or the 4% surtax.
Does Massachusetts have a standard deduction?
No. Massachusetts does not have a standard deduction for individual income tax. The federal standard deduction does not reduce Massachusetts taxable income either.
Does Massachusetts have a personal exemption?
Yes. For 2026, Massachusetts allows a personal exemption of $4,400 for Single or Married Filing Separately, $8,800 for Married Filing Jointly, and $6,800 for Head of Household. These amounts are set by state law and are not automatically adjusted annually for inflation. An additional $700 exemption is available for each taxpayer or spouse age 65 or older at year-end. A separate $2,200 exemption is available for each taxpayer or spouse who is legally blind.
Does Massachusetts have a dependent exemption?
Yes. Massachusetts allows a $1,000 exemption for each qualifying dependent for 2026. Qualifying children generally must be under age 19, or under age 24 if full-time students, at year-end. The age limit does not apply to a permanently and totally disabled child. Relationship, residency, and support requirements also apply. Certain relatives can qualify under separate income and support rules. The exemption reduces taxable income rather than subtracting $1,000 directly from tax owed.
Does Massachusetts have a child tax credit?
Yes. Massachusetts offers a refundable Child and Family Tax Credit of $440 per qualifying person for 2026. It covers more than children. Eligible household members include dependent children under age 13, dependents age 65 or older, and disabled dependents. A spouse who is physically or mentally unable to care for themselves and principally lives with the taxpayer can also qualify.
The taxpayer must maintain the qualifying household and meet the filing-status and residency requirements. Married Filing Separately and full-year nonresident filers are not eligible, while part-year residents receive a prorated credit. Refundable means any credit exceeding Massachusetts income tax owed can be paid as a refund.
Does Massachusetts have an Earned Income Tax Credit?
Yes. For 2026, eligible full-year residents can claim a refundable Massachusetts Earned Income Tax Credit equal to 40% of their federal credit. For example, a $2,000 federal EITC produces an $800 Massachusetts credit. Eligibility depends on earned income, filing status, qualifying children, and other federal requirements. Some workers without children also qualify. Part-year residents prorate the state credit based on their days of Massachusetts residency, and full-year nonresidents cannot claim it.
What are Massachusetts No Tax Status and the Limited Income Credit?
No Tax Status eliminates Massachusetts income tax for qualifying low-income taxpayers. For 2026, a Single filer qualifies with Massachusetts adjusted gross income of $8,000 or less. A Single filer above $8,000 and up to $14,000 may qualify for the Limited Income Credit, which reduces tax rather than automatically eliminating it.
Massachusetts adjusted gross income is a state-defined amount and may differ from gross wages or federal adjusted gross income. Head of Household and joint filers have higher limits that also account for dependents. Married Filing Separately filers are not eligible.
Does Massachusetts allow a deduction for Social Security and Medicare contributions?
Yes. Massachusetts allows a deduction of up to $2,000 per person for qualifying Social Security and Medicare contributions for 2026. On a joint return, each spouse may deduct up to $2,000 of their own contributions. One spouse's unused limit cannot be transferred to the other. The deduction reduces taxable income, so a full $2,000 deduction saves $100 at the 5% rate before credits.
Does Massachusetts allow deductions for tips and overtime in 2026?
No. Massachusetts has not adopted the federal deductions for qualified tips and qualified overtime compensation for 2026. The Department of Revenue confirms this treatment in Technical Information Release 26-4. Tips and overtime wages generally remain subject to Massachusetts income tax even when a federal deduction is available.
Does Massachusetts have a marriage penalty?
Our simplified 2026 comparison shows no Massachusetts marriage penalty at $75,000 of annual income per person. The $7,060 joint tax equals the combined tax of two single filers who each owe $3,530. Higher-income couples may face a marriage penalty because the $1,107,750 surtax threshold does not double on a joint return. Beginning with tax year 2024, couples who file jointly for federal purposes generally must also file jointly in Massachusetts, subject to limited exceptions.
References:
- Tax Rates. Massachusetts Department of Revenue. Current income-class rates and the 2026 surtax threshold. Retrieved October 14, 2026.
- Massachusetts 4% Surtax on Taxable Income. Massachusetts Department of Revenue. Confirms the $1,107,750 threshold for 2026, annual indexing, and joint-return rules. Retrieved October 14, 2026.
- Personal Income Tax Exemptions. Massachusetts Department of Revenue. Personal, dependent, age, and blindness exemption amounts and eligibility. Statutory amounts remain applicable for 2026. Retrieved October 14, 2026.
- Social Security (FICA) and Medicare Deduction. Massachusetts Department of Revenue. Explains the $2,000 limit per person and separate limits for spouses. This deduction is excluded from the example figures. Retrieved October 14, 2026.
- Massachusetts Child and Family Tax Credit. Massachusetts Department of Revenue. Refundable $440 credit per qualifying person, household eligibility, and residency and filing-status restrictions. Retrieved October 14, 2026.
- Earned Income Tax Credit (EITC). Massachusetts Department of Revenue. State credit equal to 40% of the federal EITC and eligibility requirements. Prior-year federal income limits on this page are not used as 2026 limits. Retrieved October 14, 2026.
- No Tax Status and Limited Income Credit. Massachusetts Department of Revenue. Explains the state adjusted-gross-income calculation and low-income tax relief. Retrieved October 14, 2026.
- Differences Between MA and Federal Tax Law for Personal Income. Massachusetts Department of Revenue. Explains why the federal standard deduction is not allowed and identifies separate state deductions. Retrieved October 14, 2026.
- TIR 26-4: Massachusetts Conformity to Certain Provisions in Public Law No. 119-21. Massachusetts Department of Revenue, June 23, 2026. Federal gross-income starting point and nonconformity to federal tips and overtime deductions. Retrieved October 14, 2026.
- FY2025 Tax Expenditure Budget: Personal Income Tax Introduction. Massachusetts Executive Office for Administration and Finance. Documents the 2015-2020 rate reductions and the surtax approved in 2022 and effective in 2023. Used for historical rates, not current-year allowances. Retrieved October 14, 2026.
- Massachusetts General Laws, Chapter 62, Section 3. Massachusetts Legislature. Establishes deductions, personal exemption limits, and dependent exemptions. Retrieved October 14, 2026.
- Massachusetts General Laws, Chapter 62, Section 4. Massachusetts Legislature. Wage and capital-gains rates, earlier conditional rate reductions, and the additional 4% surtax with annual threshold indexing. Retrieved October 14, 2026.
- Massachusetts General Laws, Chapter 62, Section 5. Massachusetts Legislature. Statutory No Tax Status thresholds and the Limited Income Credit calculation. Retrieved October 14, 2026.
- Massachusetts General Laws, Chapter 62, Section 6. Massachusetts Legislature. Subsections (h) and (x) establish the refundable EITC and Child and Family Tax Credit, including part-year residency rules. Retrieved October 14, 2026.
- Massachusetts General Laws, Chapter 62C, Section 6. Massachusetts Legislature. General filing deadline and joint-return requirements. Retrieved October 14, 2026.
- Topic No. 301, When, How and Where to File. Internal Revenue Service. General April 15 filing deadline for calendar-year federal individual income tax returns, including weekend and holiday exceptions. Retrieved October 14, 2026.