Massachusetts Income Tax Calculator 2026
See your Massachusetts state tax, effective rate, and take-home pay in 60 seconds.
- Massachusetts Paid Family and Medical Leave employee contributions are not deducted.
- The Senior Circuit Breaker, Earned Income, and Child and Family tax credits are not applied.
- Rent, commuter and dependent-care deductions are not applied.
- Retirement distribution basis (contributions already taxed by Massachusetts) is not tracked, so IRA and 401(k) amounts may be overstated.
- Capital loss offsets against gains are not applied.
- MA Paid Family and Medical Leave (employee share) is not deducted from this estimate.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. For Massachusetts specifically, this estimate does not include ma paid family and medical leave (employee share). Tax year 2026. Massachusetts figures last verified July 19, 2026 — see sources below.
Worked example: A single filer earning $85,000 in Massachusetts
Start with $85,000 of wages. After $4,400 in modeled state deductions/exemptions, applying the flat 5% rate produces about $4,030 in state income tax — an effective state rate near 4.7%. The 4% surtax does not apply at this income level. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Massachusetts taxes income
Massachusetts is a flat 5% income tax — not a graduated 5% to 9% ladder. A separate 4% surtax applies only to the portion of taxable income above an annually indexed threshold ($1,107,750 for 2026), which is where the widely quoted 9% figure comes from. Below that threshold every dollar of ordinary income is taxed at the same 5%.
Massachusetts starts from your federal income, applies state-specific adjustments, and subtracts personal exemptions ($4,400 single / $8,800 joint / $6,800 head of household) rather than a general standard deduction. Certain capital gains are taxed at their own rates instead of 5%: short-term gains at 8.5% and long-term gains on collectibles at 12%. Credits and exemptions can change the final number — confirm current details with the Massachusetts Department of Revenue.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 5.00% | $1,107,750 | $1,107,750 |
| 9.00% | and above | and above |
Retirement income & Social Security
Massachusetts retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the Massachusetts Department of Revenue for the rules that apply to you before assuming distributions are taxable.
Local taxes & reciprocity
Massachusetts has no local or city income tax — only the state income tax applies to wages.
Reciprocity: Massachusetts has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid double taxation.
Notable deductions, credits & other taxes
Deductions & credits
- Massachusetts standard deduction and personal exemptions (verify current amounts with the Massachusetts Department of Revenue)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Massachusetts does have separate capital gains rates. Long-term gains are taxed at the ordinary 5% rate, but short-term gains are taxed at 8.5% and long-term gains on collectibles at 12%. The 4% surtax can apply on top of any of these when total taxable income exceeds the indexed threshold.
Property tax: Property taxes in Massachusetts are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the Massachusetts Department of Revenue for local rates.
Massachusetts vs. neighboring states
Compared with its neighbors — Connecticut, New Hampshire, New York, Rhode Island — Massachusetts's flat 5% rate is competitive for most earners, with the 4% surtax affecting only very high incomes. Effective rates depend heavily on income level, deductions, and local taxes. Note that New Hampshire has no income tax at all, which can matter for people living or working near the border.
Massachusetts state tax FAQs
What is the Massachusetts state income tax rate for 2026?
Massachusetts has a flat 5% rate on ordinary income. A 4% surtax applies on top of that, but only to taxable income above $1,107,750 for 2026 (indexed annually), so the effective top rate of 9% applies to that slice alone — not to your whole income.
Does Massachusetts tax retirement income or Social Security?
Social Security benefits are exempt from Massachusetts income tax, as is U.S. military retirement pay. Massachusetts government and contributory public pensions are generally exempt; most private pensions are taxable. IRA and 401(k) distributions are taxable only above contributions Massachusetts already taxed, so the taxable portion can be smaller than the federal amount. Verify with the Massachusetts Department of Revenue.
How are capital gains taxed in Massachusetts?
Massachusetts has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Massachusetts's graduated rates.
Is there a local or city income tax in Massachusetts?
Massachusetts has no local or city income tax — only the state income tax applies to wages.
Does Massachusetts have tax reciprocity with neighboring states?
Massachusetts has no income tax reciprocity agreements. If you work across state lines, you generally file a non-resident return where you work and claim a credit to avoid being taxed twice.
Sources & verification
Last verified July 19, 2026.