Massachusetts State Tax Calculator 2026
Estimate your Massachusetts state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Source
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Massachusetts 2026 tax overview
Flat 5% on most income + 4% Fair Share surtax above $1,107,750 (constitutionally indexed), effective 9% above threshold.
Breakdown
Massachusetts also withholds an employee Paid Family and Medical Leave premium; this page does not model it, so real take-home is slightly lower.
Massachusetts income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 9% bracket does not mean paying 9% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $1,107,750 | 5% | $55,388 max |
| Over $1,107,750 | 9% | 9% of everything above $1,107,750 |
Brackets apply to income after the Massachusetts standard deduction of $0 single and $0 married filing jointly, which is separate from the federal standard deduction.
What this calculator does not include
Massachusetts also withholds an employee Paid Family and Medical Leave premium; this page does not model it, so real take-home is slightly lower.
Frequently Asked Questions
What are the 2026 Massachusetts income tax rates?
Massachusetts uses a 2-bracket progressive schedule for 2026, running from 5% to 9%. The top rate starts at $1,107,750 of taxable income. Flat 5% on most income + 4% Fair Share surtax above $1,107,750 (constitutionally indexed), effective 9% above threshold.
At what income does the top Massachusetts tax rate start?
The 9% top rate applies to taxable income above $1,107,750. Below that, 1 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 Massachusetts standard deduction?
Massachusetts allows a state standard deduction of $0 for single filers and $0 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
What payroll deductions does Massachusetts require besides income tax?
Massachusetts also withholds an employee Paid Family and Medical Leave premium; this page does not model it, so real take-home is slightly lower.
Does Massachusetts tax Social Security and retirement income?
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.
What surprises people most about Massachusetts income tax?
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.