MASSACHUSETTS RETIREMENT INCOME TAX · TAX YEAR 2026
Does Massachusetts tax Social Security and retirement income?
Massachusetts does not tax Social Security benefits. Massachusetts taxes private pensions and 401(k) and IRA withdrawals, but not its own public pensions, federal pensions or military retirement. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $1,245 in Massachusetts income tax for 2026.
Your estimate
- Massachusetts income tax
- $1,245.00
- Federal income tax
- $1,810.00
- Total income tax
- $3,055.00
Subtracted from Massachusetts income
- Social Security
- $11,300.00
- Age 65 exemption
- $700.00
State pensions are treated as Massachusetts contributory plans. IRA basis taxed earlier by Massachusetts (no state IRA deduction) and the Senior Circuit Breaker credit are not modeled.
Massachusetts tax at different retirement incomes
Massachusetts income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $745 | $490 |
| $40,000 | $1,745 | $1,490 |
| $60,000 | $2,745 | $2,490 |
| $100,000 | $4,745 | $4,490 |
| $150,000 | $7,245 | $6,990 |
Does Massachusetts tax Social Security?
No. Social Security benefits are not included in Massachusetts income.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Massachusetts taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Massachusetts taxes none of it.
Does Massachusetts tax pensions?
Yes. Private pensions and annuities are taxed. Pensions from Massachusetts, its cities and towns, and contributory federal plans are excluded, as is military retirement pay. Another state's public pension is excluded only to the extent that state does not tax Massachusetts public pensions.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Massachusetts exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $1,245 |
| Massachusetts government | $20,000 | $245 |
| Federal civil service | $20,000 | $245 |
| Military | $20,000 | $245 |
Does Massachusetts tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed. Massachusetts allows no deduction for traditional IRA contributions, so withdrawals are not taxed until they exceed the contributions Massachusetts already taxed; the calculator treats the whole withdrawal as taxable.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays $745 in Massachusetts income tax for 2026.
At what age do retirement tax breaks start in Massachusetts?
At 65, for an extra $700 exemption for each person 65 or older. Residents 65 or older with lower incomes may also qualify for the Senior Circuit Breaker credit, which the calculator does not model.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 64 | $1,280 | $2,060 |
| 65Age 65 exemption | $1,245 | $1,990 |
What the calculator leaves out
State pensions are treated as Massachusetts contributory plans. IRA basis taxed earlier by Massachusetts (no state IRA deduction) and the Senior Circuit Breaker credit are not modeled.
The calculator uses Massachusetts rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.