MASSACHUSETTS INCOME TAX · TAX YEAR 2026
2026 Massachusetts income tax calculator
Estimate Massachusetts income tax at 5%, including the 4% surtax on income over $1.1 million, with federal tax and take-home pay for tax year 2026.
Your estimate
Massachusetts take-home pay by salary
Take-home pay is wages minus Massachusetts tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $2,180 | $40,175 | $1,545 |
| $75,000 | $3,430 | $58,163 | $2,237 |
| $100,000 | $4,680 | $74,500 | $2,865 |
| $150,000 | $7,180 | $106,611 | $4,100 |
| $200,000 | $9,680 | $139,247 | $5,356 |
Massachusetts tax brackets for 2026
Massachusetts taxes wages and most income at 5%. A 4% surtax applies to taxable income above $1,107,750 for 2026, making the top rate 9%. The threshold is the same for every filing status.
| Rate | Taxable income |
|---|---|
| 5% | Up to $1,107,750 |
| 9% | Over $1,107,750 |
| Filing status | Exemption |
|---|---|
| Single | $4,400 |
| Married filing jointly | $8,800 |
| Head of household | $6,800 |
| Married filing separately | $4,400 |
| Each dependent | $1,000 |
Massachusetts income tax questions
Does Massachusetts have a state income tax?
Yes. Massachusetts taxes income at a flat 5%, plus a 4% surtax on taxable income over $1,107,750 for 2026.
How much is Massachusetts income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,680.00 in Massachusetts income tax for 2026, 4.68% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,500.00, or $2,865.38 every two weeks.
What is the Massachusetts standard deduction for 2026?
Massachusetts has no standard deduction. Personal exemptions are $4,400 for single filers and married couples filing separately, $8,800 for married couples filing jointly, and $6,800 for heads of household, plus $1,000 for each dependent. You can also deduct up to $2,000 of Social Security and Medicare tax withheld from your pay.
Does Massachusetts tax Social Security?
No. Massachusetts does not tax Social Security benefits.
Massachusetts Social Security tax rules
Does Massachusetts tax retirement income?
Yes. Massachusetts taxes private pensions and 401(k) and IRA withdrawals, but not its own public pensions, federal pensions or military retirement.
Massachusetts retirement income tax for 2026
How does Massachusetts tax capital gains?
At its own rates. For 2026, long-term gains are taxed at 5%, short-term gains at 8.5% and long-term gains on collectibles at 12%, plus the 4% surtax on income over $1,107,750. This calculator taxes other income at 5%, so it understates tax on short-term gains.
How this calculator works
The calculator starts from income after traditional 401(k) contributions, which Massachusetts excludes like federal law. It subtracts up to $2,000 of Social Security and Medicare tax paid, a personal exemption of $4,400 ($8,800 joint, $6,800 head of household) and $1,000 for each dependent, then applies 5% and the surtax.
Married couples can each deduct up to $2,000 of Social Security and Medicare tax. The calculator assumes one earner, so two-earner couples may owe up to $100 less.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $68,600.00 of Massachusetts taxable income and about $3,430.00 in Massachusetts income tax, 4.57% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,162.50, or $4,846.88 a month.
What this estimate excludes
The exclusions for Social Security and for Massachusetts, federal and other states' contributory pensions, the Child and Family Tax Credit, Massachusetts EITC, the rent deduction, exemptions for age and blindness, the senior circuit breaker credit, limited income credit, Part A and Part C income such as short-term gains, and paid family and medical leave contributions.
Massachusetts sources
- M.G.L. c. 62, section 4: rates and surtax
- M.G.L. c. 62, section 3: exemptions and Social Security deduction
- Massachusetts DOR: 4% surtax on taxable income
- Massachusetts DOR: tax rates, including capital gains
- Massachusetts DOR: differences between Massachusetts and federal tax law
- Massachusetts DOR: Senior Circuit Breaker credit
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.