Massachusetts income tax at a glance
Massachusetts taxes most income at a flat 5%, plus the 4% “millionaires’ tax” surtax on taxable income over $1,107,750 for 2026 (indexed each year), for a 9% top rate. Short-term capital gains are taxed at 8.5%. Paid Family and Medical Leave payroll contributions are separate.
| Tax structure | 2 brackets, 5% – 9% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $3,530 (4.71%) |
| Rank at $75,000 | 6th highest of 42 |
| Local income taxes | None |
| State sales tax | 6.25% |
How Massachusetts calculates your income tax
Massachusetts starts from your federal adjusted gross income (AGI). There is no standard deduction in Massachusetts. You also get a personal exemption of $4,400 ($8,800 joint) and a dependent exemption of $1,000 per dependent.
Tax from the Massachusetts brackets = Massachusetts income tax
Massachusetts income tax brackets (2026)
The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.
All filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 5% | $0 – $1,107,750 | 5% of taxable income |
| 9% | Over $1,107,750 | $55,388 + 9% over $1,107,750 |
Massachusetts standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | $4,400 | $1,000 |
| Married filing jointly | $0 | $8,800 | $1,000 |
| Head of household | $0 | $6,800 | $1,000 |
Amounts before any income-based phase-outs.
Massachusetts income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | MA tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $2,280 | 4.56% | $3,820 | $3,825 | $40,075 | $3,340 |
| $50,000 | Married jointly | $2,060 | 4.12% | $1,780 | $3,825 | $42,335 | $3,528 |
| $75,000 | Single | $3,530 | 4.71% | $7,670 | $5,738 | $58,063 | $4,839 |
| $75,000 | Married jointly | $3,310 | 4.41% | $4,640 | $5,738 | $61,313 | $5,109 |
| $100,000 | Single | $4,780 | 4.78% | $13,170 | $7,650 | $74,400 | $6,200 |
| $100,000 | Married jointly | $4,560 | 4.56% | $7,640 | $7,650 | $80,150 | $6,679 |
Step by step: $75,000 single filer in Massachusetts
- Gross wages: $75,000
- Exemptions: −$4,400
- Massachusetts taxable income: $70,600
- 5% on $70,600 = $3,530.00
- Massachusetts income tax: $3,530 — 4.71% of gross pay, with a marginal state rate of 5%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,938 and take-home pay is about $58,063 ($2,233 every two weeks).
Local income taxes in Massachusetts
No local income taxes.
Sales tax and other Massachusetts taxes
The Massachusetts state sales tax rate is 6.25%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,875 in state sales tax alone.
Compare Massachusetts with neighboring states
State income tax on $75,000 of wages for a single filer in Massachusetts and its neighbors. Moving to New Hampshire would cut state income tax on this salary by about $3,530 a year.
| State | Type | Top rate | Tax on $75k | vs MA |
|---|---|---|---|---|
| Massachusetts | Graduated | 9% | $3,530 | — |
| New Hampshire | No income tax | — | $0 | −$3,530 |
| Vermont | Graduated | 8.75% | $2,490 | −$1,040 |
| New York | Graduated | 10.9% | $3,453 | −$77 |
| Connecticut | Graduated | 6.99% | $3,475 | −$55 |
| Rhode Island | Graduated | 5.99% | $2,196 | −$1,334 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your Massachusetts income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Massachusetts tax by about $500 on top of the federal savings.
- Claim state credits. Check the Massachusetts return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too — with a 9% top rate, timing can matter a lot.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Massachusetts tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Massachusetts income tax FAQ
What is the Massachusetts state income tax rate?
Massachusetts has 2 brackets ranging from 5% to 9% (figures for 2026). The top rate starts at $1,107,750 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 4.71%.
How much Massachusetts income tax do I pay on $75,000?
About $3,530 for a single filer and $3,310 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,063 a year.
What is the Massachusetts standard deduction?
Massachusetts has no standard deduction. You also get a personal exemption of $4,400 ($8,800 joint) and a dependent exemption of $1,000 per dependent.
Does Massachusetts have local income taxes?
No local income taxes.
Is Massachusetts a high-tax state?
On a $75,000 salary Massachusetts ranks 6 of the 42 jurisdictions that tax wages (1 = highest), near the top of the list. Among its neighbors, New Hampshire is cheapest at $0.