Massachusetts Paycheck Calculator 2026
Massachusetts withholds 5% after exemptions, plus 0.46% for Paid Family and Medical Leave. Very high earners also owe the 4% surtax on income over about $1.08 million, which regular withholding does not fully cover.
Last updated: October 2026
Pay and filing
Annual gross: $65,000
Used to stop Social Security at the $184,500 wage base and to start the extra 0.9% Medicare above $200,000 on this paycheck.
Form W-4
Step 3: $2,200 per child and $500 per other dependent, a year.
For example education or child care credits you expect to claim.
Interest, dividends or other income with no withholding.
Deductions beyond the standard deduction, including deductible IRA contributions.
Retirement and benefits
$3,900 a year, capped at the $24,500 employee limit for 2026.
Traditional contributions lower federal and most state income tax now, but not Social Security or Medicare.
Through payroll, an HSA avoids income tax and FICA. California and New Jersey still tax it.
2026 limit $3,400.
2026 limit $7,500 per household ($3,750 married filing separately).
Paycheck breakdown (biweekly)
Annual summary
Massachusetts paycheck rules for 2026
| State income tax, 2026 | Flat 5%, plus 4% Fair Share surtax |
|---|---|
| Deductions before tax | personal exemption $4,400 per person |
| Withholding certificate | Form M-4 |
| Bonus (supplemental) withholding | Massachusetts withholds 5% on supplemental wages. |
| Mandatory payroll premiums | MA Paid Family & Medical Leave (employee share): 0.46% up to $184,500 |
| Local income taxes | None |
| Reciprocity agreements | None |
| Sales tax (for context) | 6.25% state, 6.25% average combined with local (rank 35 of 51) |
Worked example: $60,000 in Massachusetts
Single filer, paid every two weeks (26 paychecks), standard W-4, no 401(k) or other benefits.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| Massachusetts income tax | -$106.92 |
| MA Paid Family & Medical Leave (employee share) | -$10.62 |
| Take-home pay | $1,820.54 |
Massachusetts take-home pay at different salaries
Single filer, paid every two weeks, standard W-4, no benefits, no local tax.
| Salary | Per paycheck | Per year | To Massachusetts |
|---|---|---|---|
| $40,000 | $1,244.46 | $32,356 | $1,964 |
| $60,000 | $1,820.54 | $47,334 | $3,056 |
| $100,000 | $2,843.85 | $73,940 | $5,240 |
| $150,000 | $4,070.04 | $105,821 | $7,970 |
Living and working in Massachusetts
Massachusetts's state sales tax is 6.25%; with local add-ons the average combined rate is 6.25%, ranked 35 of 51 as of July 2026.
The 4% surtax on income over roughly $1 million, added by ballot measure in 2022, takes the top rate to 9% and applies to one-off events like the sale of a business or a house.
In retirement: Massachusetts does not tax Social Security or contributory federal and state government pensions. Private pensions, 401(k) and IRA withdrawals are taxable at the flat rate.
Massachusetts paycheck questions
How much is take-home pay on $60,000 in Massachusetts?
A single filer paid $60,000 a year every two weeks, with no pre-tax benefits, takes home about $1,820.54 a paycheck in Massachusetts ($47,334 a year). Each $2,307.69 paycheck loses $193.08 to federal income tax, $176.54 to Social Security and Medicare, $106.92 to Massachusetts income tax and $10.62 to state payroll premiums. That is $3,056 a year less than the same salary in a state with no income tax or payroll premiums.
How much Massachusetts income tax comes out of each paycheck?
Flat 5% on most income plus the 4% Fair Share surtax on income above $1,083,150 (the 2025 threshold; it is indexed), for 9% at the top. No standard deduction; a $4,400 personal exemption ($8,800 joint). On a $60,000 salary that works out to about $106.92 every two weeks, an effective 4.63% of gross pay.
What else does Massachusetts take out of a paycheck?
MA Paid Family & Medical Leave (employee share): Employers withhold 0.46% of wages up to the Social Security wage base for the state paid leave programme. On $60,000 these total about $276 a year.
I live in another state but work in Massachusetts. Whose tax comes out?
Massachusetts has no reciprocal agreements, so your employer withholds Massachusetts tax on wages for work done in Massachusetts. Your home state normally gives a credit for tax paid to Massachusetts, so you are not taxed twice on the same pay, but you may need to file in both states.
How are bonuses withheld in Massachusetts?
Federally, a bonus paid separately is usually withheld at a flat 22% (37% on supplemental pay above $1 million in the year). For Massachusetts: Massachusetts withholds 5% on supplemental wages.
Which form sets my Massachusetts withholding?
Massachusetts uses Form M-4 alongside the federal Form W-4. If you do not file one, your employer uses the state's default setting, usually single with no allowances or adjustments. Update it after marriage, a new child or a second job.
More for Massachusetts
- Massachusetts income tax calculator for the full year
- Paycheck calculator for all states
- Bonus tax calculator