Massachusetts income tax rates for 2026
Massachusetts has a flat 5% rate (9% on taxable income over $1,107,750). Rates apply to Massachusetts taxable income: federal adjusted gross income minus Massachusetts’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 5% | $0 – $1,107,750 | $0 – $1,107,750 |
| 9% | Over $1,107,750 | Over $1,107,750 |
Massachusetts standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Personal exemption | $4,400 | $8,800 |
| Exemption per dependent | $1,000 | $1,000 |
Deductions and exemptions reduce the income Massachusetts taxes; credits reduce the tax itself.
How much Massachusetts income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Massachusetts tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,780 | 4.45% | $2,620 | $4,400 | 11% |
| $60,000 | $2,780 | 4.63% | $5,020 | $7,800 | 13% |
| $80,000 | $3,780 | 4.73% | $8,770 | $12,550 | 15.7% |
| $100,000 | $4,780 | 4.78% | $13,170 | $17,950 | 18% |
| $150,000 | $7,280 | 4.85% | $24,734 | $32,014 | 21.3% |
| $250,000 | $12,280 | 4.91% | $51,304 | $63,584 | 25.4% |
At $100,000, for example, Massachusetts takes about $4,780 and the combined income tax bill is $17,950. Your marginal rate on the next dollar at that income is 27% (22% federal + 5% Massachusetts). These estimates apply Massachusetts’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
How Massachusetts compares with neighboring states
On a $75,000 salary, a single filer pays $3,530 in Massachusetts income tax, the 46th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| New Hampshire | $0 | 0% | No wage tax | 1 of 51 |
| Rhode Island | $2,196 | 2.93% | 3.75%–5.99% | 15 of 51 |
| Vermont | $2,426 | 3.23% | 3.35%–8.75% | 21 of 51 |
| New York | $3,453 | 4.6% | 3.9%–10.9% | 42 of 51 |
| Connecticut | $3,475 | 4.63% | 2%–6.99% | 43 of 51 |
| Massachusetts | $3,530 | 4.71% | 5%; 9% over $1,107,750 | 46 of 51 |
Compare Massachusetts with Connecticut, New Hampshire, New York, Rhode Island and Vermont.
Massachusetts tax rules to know
Key points from our 2026 Massachusetts data, compiled from the official sources listed at the end of this page:
- 5.00% flat rate on wages, interest, dividends and long-term capital gains.
- The 4% surtax ('millionaires tax') applies to taxable income above $1,107,750 for tax year 2026 (up from $1,083,150 in 2025), so income above the threshold is taxed at 9%. It is shown as a 9% bracket.
- The surtax threshold is the same for single filers and married couples filing jointly (not doubled). Spouses filing separately each get their own threshold.
- Short-term capital gains are taxed at 8.5% and long-term gains on collectibles at 12%. The brackets above do not model these.
- No standard deduction. Personal exemptions (not indexed): $4,400 single or married filing separately, $6,800 head of household, $8,800 married filing jointly; $1,000 per dependent; an extra $700 for each spouse 65+ and $2,200 for each blind taxpayer.
- There are other deductions this estimate does not model, such as 50% of rent paid (capped) and employee Social Security/retirement contributions (up to $2,000).
Local income tax: none. Cities and counties in Massachusetts do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Massachusetts income tax rate for 2026?
Massachusetts has a flat 5% rate (9% on taxable income over $1,107,750) for 2026. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 4.71% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,780 in Massachusetts income tax.
How much is Massachusetts income tax on $75,000?
A single filer with $75,000 in wages owes about $3,530 in Massachusetts income tax for 2026, based on Massachusetts taxable income of about $70,600. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,063. A married couple earning $150,000 would owe about $7,060 in state tax.
What is the Massachusetts standard deduction for 2026?
Massachusetts does not offer a standard deduction in our 2026 data. Instead, a personal exemption of $4,400 for single filers ($8,800 married filing jointly) reduces taxable income. For a single filer earning $75,000, Massachusetts taxable income works out to about $70,600 in our estimate. See the rules section on this page for income limits that can reduce these amounts.
Does Massachusetts have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Massachusetts, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $11,200 in combined federal and Massachusetts income tax.
How does Massachusetts income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,530 in Massachusetts income tax, the 46th-lowest among the 50 states and DC. Among neighbors, New Hampshire would take $0 and Connecticut $3,475. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Massachusetts tax estimate exact?
It is an estimate. We apply Massachusetts’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Massachusetts subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Massachusetts’s tax agency for final numbers.