Massachusetts has a mostly flat state income tax structure, with an additional surtax layer for high-income taxpayers. For most paycheck calculations, the Massachusetts state tax table is simpler than a multi-bracket progressive system, but your actual take-home pay still depends on federal income tax, Social Security, Medicare, deductions, benefits, and withholding choices.
This page brings the Massachusetts income tax picture together in one place: the state tax rate and surtax treatment, Massachusetts deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Massachusetts state income tax brackets
Massachusetts uses a flat income tax for 2026: every filer pays 5% of Massachusetts taxable income, regardless of filing status. Taxable income above $1,107,750 pays an additional 4% surtax — a combined 9% on that portion.
The rate applies to Massachusetts taxable income — income after the state's own deductions and exemptions, not your gross salary.
Massachusetts generally uses a flat state income tax rate, with an additional surtax applying above a high-income threshold. The table above shows the current Massachusetts state income tax treatment for each filing status. Your combined tax rate can still rise as income increases because the federal income tax system is progressive and FICA has its own wage limits and surtax rules.
Massachusetts deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $0 | $4,400 |
| Married Filing Jointly | $0 | $8,800 |
| Married Filing Separately | $0 | $4,400 |
| Head of Household | $0 | $6,800 |
These amounts are subtracted from income before Massachusetts's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Massachusetts taxable income does not always match federal taxable income. The state has its own deductions, exemptions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Massachusetts tax. The table above shows the Massachusetts deduction and adjustment rules stored in the PaycheckNet database.
Massachusetts local income taxes
Massachusetts does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. Local property taxes and other charges may still apply, but those are separate from state income tax withholding on wages. If the PaycheckNet database contains Massachusetts locality-specific income tax entries, they will appear in the table above.
What you actually pay in Massachusetts
| Gross Income | Federal | Massachusetts | FICA | Combined |
|---|---|---|---|---|
| Up to $4,400 | -7.65% | -3.06% | 7.65% | -3.06% |
| $4,400 – $16,100 | 0% | 5% | 7.65% | 12.65% |
| $16,100 – $28,500 | 10% | 5% | 7.65% | 22.65% |
| $28,500 – $66,500 | 12% | 5% | 7.65% | 24.65% |
| $66,500 – $121,800 | 22% | 5% | 7.65% | 34.65% |
| $121,800 – $184,500 | 24% | 5% | 7.65% | 36.65% |
| $184,500 – $200,000 | 24% | 5% | 1.45% | 30.45% |
| $200,000 – $217,875 | 24% | 5% | 2.35% | 31.35% |
| $217,875 – $272,325 | 32% | 5% | 2.35% | 39.35% |
| $272,325 – $656,700 | 35% | 5% | 2.35% | 42.35% |
| $656,700 – $1,112,150 | 37% | 5% | 2.35% | 44.35% |
| Over $1,112,150 | 37% | 9% | 2.35% | 48.35% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Massachusetts each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Massachusetts Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $1,280 | $2,295 | $4,995 | $25,005 | 16.7% |
| $50,000 | $3,820 | $2,280 | $3,825 | $9,925 | $40,075 | 19.9% |
| $75,000 | $7,670 | $3,530 | $5,738 | $16,938 | $58,063 | 22.6% |
| $100,000 | $13,170 | $4,780 | $7,650 | $25,600 | $74,400 | 25.6% |
| $150,000 | $24,734 | $7,280 | $11,475 | $43,489 | $106,511 | 29% |
| $200,000 | $36,734 | $9,780 | $14,339 | $60,853 | $139,147 | 30.4% |
| $300,000 | $68,134 | $14,780 | $16,689 | $99,603 | $200,397 | 33.2% |
| $500,000 | $138,134 | $24,780 | $21,389 | $184,303 | $315,697 | 36.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Massachusetts resident really pays on their next dollar once federal tax, Massachusetts state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Massachusetts as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Massachusetts take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Massachusetts as your state. To compare Massachusetts against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Massachusetts income tax flat or progressive?
Massachusetts generally uses a flat state income tax rate, with an additional surtax applying above a high-income threshold. The federal tax system is still progressive, so your combined tax rate can still change as income increases.
Does Massachusetts have local income tax?
Massachusetts does not generally have a broad local wage income tax system. Local property taxes and other charges may still apply, but those are separate from state income tax withholding on wages.
Do Massachusetts workers still pay Social Security and Medicare?
Yes. Massachusetts workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Massachusetts state income tax and are included in the combined tables on this page.