Massachusetts Take-Home Pay Calculator
5% flat rate (+ 9% surtax over $1M)Estimate your net paycheck after federal taxes, FICA, and Massachusetts state income tax.
Last updated: April 2026
Massachusetts Income Tax
Massachusetts taxes most income at a flat 5%. A 4% surtax applies to income over $1 million under the 2022 millionaires tax amendment.
Massachusetts State Income Tax: What You Need to Know
Massachusetts taxes most income at a flat 5%. A 4% surtax applies to income over $1 million under the 2022 millionaires tax amendment.
Massachusetts has a flat 5% income tax on wages, salaries, and most other income. In 2022, Massachusetts voters passed the so-called 'millionaires tax' ballot measure (Proposition 1), adding a 4% surtax on income over $1 million — bringing the effective rate to 9% on income above that threshold. Massachusetts has no city or local income tax. The state offers a personal exemption of $4,400 for single filers and $8,800 for joint filers. Massachusetts also has a 12% short-term capital gains rate and a preferential 5% rate on long-term capital gains. For wage earners below $1 million, the flat 5% structure is simple and predictable.
On top of state taxes, all workers also pay federal income tax based on the 2026 progressive brackets, plus FICA taxes: Social Security (6.2% up to $176,100) and Medicare (1.45% on all wages).
Our calculator applies Massachusetts's 5% flat rate (+ 9% surtax over $1M) to your gross income as a simplified estimate. Actual state taxes may vary based on deductions, exemptions, and local taxes not captured in this estimate.
Massachusetts Income Tax Brackets (2026, Single Filers)
| Income Range | Tax Rate |
|---|---|
| $0 – $1,000,000 | 5.00% |
| $1,000,000 – and above | 9.00% |
Massachusetts Take-Home Pay Examples (2026, Single Filer)
Estimates based on standard deduction, no pre-tax deductions. Last updated: April 2026.
| Salary | Federal Tax | State Tax | FICA | Take-Home |
|---|---|---|---|---|
| $40,000 | $3,167 | $2,000 | $3,060 | $31,773 |
| $60,000 | $6,617 | $3,000 | $4,590 | $45,793 |
| $80,000 | $10,817 | $4,000 | $6,120 | $59,063 |
| $100,000 | $15,617 | $5,000 | $7,650 | $71,733 |
Frequently Asked Questions: Massachusetts Taxes
What is Massachusetts's income tax rate for 2026?
Massachusetts taxes most income at a flat 5%. There is no graduated bracket system for regular income — everyone pays the same 5% rate on wages and most other income. The exception is the millionaires surtax: income over $1 million is taxed at 9% (the base 5% plus a 4% surtax). This was enacted by ballot measure in 2022 and took effect in 2023.
Does Massachusetts have a city or local income tax?
No. Massachusetts does not allow cities or towns to levy a local income tax on wages. Boston, Worcester, Springfield, and all other Massachusetts municipalities have no local wage tax. Massachusetts workers pay only the flat 5% state rate — this is a significant simplification compared to states like Maryland or Ohio where local taxes are common.
What is the Massachusetts millionaires tax?
Massachusetts Proposition 1, passed by voters in November 2022, added a 4% surtax on annual income over $1 million starting in 2023. This means the effective Massachusetts rate on income above $1 million is 9% (5% base + 4% surtax). The threshold is not adjusted for inflation. Revenue from the surtax is dedicated to education and transportation spending.
How does Massachusetts treat short-term capital gains?
Massachusetts taxes short-term capital gains (held 12 months or less) at 8.5%, higher than the 5% rate on ordinary income. Long-term capital gains and qualifying dividends are taxed at the standard 5% rate. This higher capital gains rate is a notable distinction compared to federal treatment, where short-term gains are just taxed as ordinary income.
Does Massachusetts tax Social Security benefits?
No. Massachusetts does not tax Social Security benefits. Massachusetts also exempts most pension income from government employment (federal, state, and Massachusetts public pensions). Private pension and IRA distributions are generally taxable at the 5% rate. Overall, Massachusetts is moderately retirement-friendly on the income tax side despite the 5% rate.
What is Massachusetts's minimum wage in 2026?
Massachusetts's minimum wage is $15.00/hour in 2026 for most workers. Massachusetts has a lower minimum for tipped employees ($6.75/hour with tips making up the difference to the full minimum). Massachusetts does not preempt local minimum wages, but no Massachusetts city has enacted a higher local minimum. The $15/hour floor is set by state law passed in 2018.