MASSACHUSETTS BONUS TAX · TAX YEAR 2026
Massachusetts bonus tax calculator
Massachusetts withholds 5% from a bonus, or 9% on the part that takes your year's pay from the employer above $1,107,750. On a $10,000 bonus with $75,000 of wages, a single filer has $500 of Massachusetts tax withheld, plus $2,200 of federal income tax and $765 of Social Security and Medicare, and takes home $6,535. The bonus adds $500 to the year's Massachusetts tax, so withholding matches the tax.
Your bonus after tax
- Take-home bonus
- $6,535.00
- Federal income tax
- $2,200.00
- Social Security and Medicare
- $765.00
- Massachusetts tax
- $500.00
Massachusetts tax for the year
- Withheld from the bonus
- $500.00
- Added by the bonus
- $500.00
- Difference
- $0.00
Massachusetts withholding by bonus size
What a single filer with $75,000 of other wages has withheld from bonuses of different sizes, and takes home.
| Bonus | Federal | Social Security and Medicare | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $50 | $654 |
| $5,000 | $1,100 | $383 | $250 | $3,268 |
| $10,000 | $2,200 | $765 | $500 | $6,535 |
| $25,000 | $5,500 | $1,913 | $1,250 | $16,338 |
| $50,000 | $11,000 | $3,825 | $2,500 | $32,675 |
Massachusetts tax withheld vs. owed
The Massachusetts tax withheld from a $10,000 bonus against the tax the bonus adds to a single filer's year. Over-withholding comes back in your refund; under-withholding is due when you file.
| Annual wages | Withheld | Tax added | Difference |
|---|---|---|---|
| $40,000 | $500 | $500 | $0 |
| $75,000 | $500 | $500 | $0 |
| $150,000 | $500 | $500 | $0 |
| $300,000 | $500 | $500 | $0 |
Massachusetts bonus tax questions
What is the Massachusetts bonus tax rate for 2026?
Massachusetts withholds 5% from a bonus, or 9% on the part that takes your year's pay from the employer above $1,107,750. On a $10,000 bonus that is $500 of Massachusetts tax.
Is a bonus taxed more than regular pay in Massachusetts?
No. When you file, a bonus is taxed at the same Massachusetts rates as the rest of your wages; only the withholding differs. For a single filer with $75,000 of wages, a $10,000 bonus adds $500 to the year's Massachusetts tax and has $500 withheld, so withholding matches the tax.
Does the Massachusetts millionaires tax change bonus withholding?
Yes. When the bonus, earlier supplemental pay and annual wages from the employer together pass $1,107,750, the 2026 surtax threshold, the part of the bonus above it is withheld at 9% instead of 5%. With $1,200,000 of wages, a $10,000 bonus has $900 withheld, against $500 below the threshold.
What the calculator leaves out
- The surtax test uses the bonus, earlier supplemental pay and annual wages without the exemption adjustment Circular M describes.
- When the bonus, earlier supplemental pay and annual wages together pass $1,107,750, the part above is withheld at 9% instead of 5%.
The 5% rate and the 9% rule above $1,107,750 come from summaries of Circular M and are not yet confirmed against Circular M itself.
Federal income tax is withheld at the 22% supplemental rate, 37% on supplemental pay above $1,000,000 in a year. Social Security and Medicare treat the bonus as the year's last pay, so wages above $184,500 owe no more Social Security. Filing status changes only the annual comparison.