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Free Massachusetts Tax Calculator

Calculate your 2026 Massachusetts take-home pay after 5% flat state tax (9% surtax over $1M), federal tax & FICA. No sign-up.

Last reviewed: January 2026 · Tax data verified against IRS Publication 15-T & state revenue departments

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How This Calculator Works

Massachusetts charges a flat 5% income tax rate, with a 9% surtax on income over $1,000,000. For most earners, it's a straightforward 5% — no brackets to figure out. The state standard deduction is $4,400 (single) or $8,800 (married). On a $100,000 salary after the standard deduction, you'd pay about $4,780 in state tax. Simple enough.

The 9% surtax kicks in on taxable income above $1,000,000, making the effective top marginal rate 9% on that excess income. If you're earning seven figures in Massachusetts, that surtax is significant — it turns a $1.5M income into roughly $70,000 more in state tax compared to someone just under the threshold.

On top of state tax, you've got federal progressive brackets with the standard deduction, plus FICA at 7.65% combined. 401(k) contributions reduce taxable income at both the federal and state level, which is especially valuable here since Massachusetts doesn't allow many other state-level deductions.

Massachusetts doesn't tax Social Security benefits. Property taxes average about 1.23%, and the combined sales tax is 6.25% — one of the lower state sales tax rates. No local sales tax add-ons either. Compare MA to other states to see if the tax picture works for you.

How It's Calculated

Formula

MA State Tax = (Gross Income − MA Standard Deduction) × 5%, plus 9% surtax on income over $1M

Step-by-Step

  1. 1Subtract MA standard deduction ($4,400 single / $8,800 married) from gross income
  2. 2Apply MA flat 5% rate to state taxable income
  3. 3If income exceeds $1,000,000, apply 9% surtax on the excess (millionaire's tax)
  4. 4Add federal tax (10%–37% progressive brackets) and FICA (7.65%)
  5. 5Sum all taxes and subtract from gross pay for net take-home

Example

$100,000 salary, single in MA: MA taxable = $95,600. MA tax = $4,780. Federal ≈ $11,670. FICA = $7,650. Net ≈ $75,900.

For detailed data sources and full methodology, see our Methodology & Data Sources page.

Key Rates & Data for 2026

MA Flat Tax Rate

5%

MA Surtax (over $1M)

9%

MA Standard Deduction (Single)

$4,400

MA Avg Property Tax Rate

~1.23%

MA State Sales Tax

6.25%

Massachusetts Tax Calculator FAQ

How much is Massachusetts state income tax in 2026?

Massachusetts has a flat 5% rate on most income, plus a 4% surtax (the millionaire's tax) on income exceeding $1 million — making the effective top rate 9%. For the vast majority of earners making under $1M, it's just 5%. That's lower than many progressive states' top rates but higher than flat-tax states like Pennsylvania (3.07%) or Indiana (3.05%).

Does Massachusetts have a standard deduction?

Nope. Massachusetts doesn't offer a standard deduction or personal exemption at the state level. Your entire gross income (minus any pre-tax deductions like 401(k) or HSA) is subject to the 5% rate. That's a drawback compared to states like Georgia or North Carolina that offer standard deductions.

What is the Massachusetts millionaire's tax?

Voters approved a 4% surtax on income above $1 million starting in 2023, bringing the effective rate to 9% on that portion. So if you earn $1.2M, the first $1M is taxed at 5% ($50,000) and the next $200K is taxed at 9% ($18,000). It only affects roughly 1% of Massachusetts taxpayers but generates significant revenue for education and transportation.

Does Massachusetts tax Social Security benefits?

No. Massachusetts does not tax Social Security benefits. However, most other retirement income — including 401(k) withdrawals, IRA distributions, and pensions — IS taxed at the 5% flat rate. That makes Massachusetts less retiree-friendly than states like Florida or Texas that have no income tax at all.

How does the overall tax burden in Massachusetts compare?

Massachusetts has a moderate-to-high overall tax burden. The 5% flat income tax is reasonable, but property taxes average 1.15%, the combined sales tax is 6.25% (state only — no local sales tax), and there's no standard deduction. On a $75K salary, you'd pay about $3,750 in state income tax, which is more than Indiana ($2,220 after exemptions) but less than California (around $4,100).

Is Massachusetts tax-friendly for retirees?

Not particularly. While Social Security is exempt, pensions, 401(k), and IRA withdrawals are all taxed at 5%. Property taxes are above average at 1.15%, and the cost of living in Massachusetts — especially housing near Boston — is among the highest in the country. Florida or New Hampshire (no income tax on wages) are better options for retirees in the region.

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<a href="https://thetaxcalc.com/massachusetts-tax-calculator" title="Massachusetts Tax Calculator 2026 | 5% Flat & 9% Surtax">Massachusetts Tax Calculator 2026 | 5% Flat & 9% Surtax</a>

Compare with Other States

Illinois(4.95%)Texas(0%)Florida(0%)California(1%–13.3%)New York(4%–10.9%)Georgia(5.49%)Virginia(2%–5.75%)North Carolina(4.5%)Pennsylvania(3.07%)Ohio(0%–3.99%)Michigan(4.25%)New Jersey(1.4%–10.75%)Colorado(4.4%)Arizona(2.5%)Washington(0%)Indiana(3.05%)Tennessee(0%)Missouri(2%–4.8%)Maryland(2%–5.75%)Wisconsin(3.54%–7.65%)Minnesota(5.35%–9.85%)Oregon(4.75%–9.9%)All State Comparisons →

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