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Massachusetts State Income Tax Calculator

Calculate your 2026 Massachusetts state income tax. See your bracket breakdown, effective rate, and how Massachusetts compares to neighboring states.

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Massachusetts · 2026
State Taxable Income
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Effective Rate
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Marginal Rate
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State Tax
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Annual Amount After Income Tax
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Monthly Allocation After Income Tax
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Weekly Allocation After Income Tax
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The annual amount is gross income minus entered pre-tax deductions and modeled federal and state income tax. Monthly and weekly amounts divide it by 12 and 52. These allocations exclude Social Security and Medicare (FICA), local taxes, other payroll taxes, and unmodeled paycheck deductions. They do not estimate paycheck take-home or actual withholding.

Effective State Income Tax Rate vs Neighboring States

About Massachusetts state taxes (Tax year 2026)

Massachusetts generally taxes wages and other ordinary income at 5%. A 4% surtax applies to taxable income above $1,107,750 in 2026. Other rates can apply to certain capital gains.

Groceries are exempt. Clothing under $175 is exempt. Prescription drugs are exempt.

Massachusetts's top income tax rate is 9% for tax year 2026. Its combined state and local sales tax averages 6.25%.

Filing in Massachusetts: returns for tax year 2026 are administered by the Massachusetts Department of Revenue and are generally filed in 2027 by the federal April deadline unless Massachusetts declares a state-specific extension. Tax type on this return: Progressive. Top marginal rate: 9%. State sales-tax rate: 6.25%. For the most current contact info, see the Federation of Tax Administrators directory.

Massachusetts — What is Massachusetts's income tax rate? Massachusetts generally taxes wages and other ordinary income at 5%. A 4% surtax applies to taxable income above $1,107,750 in 2026. Other rates can apply to certain capital gains.

Massachusetts — Does Massachusetts tax groceries? No, groceries are exempt from Massachusetts's 6.25% sales tax. Clothing items under $175 are also exempt.

Massachusetts — What is the Massachusetts Millionaire's Tax? The surtax adds 4% to the portion of taxable income above the inflation-adjusted threshold. The threshold is $1,107,750 for 2026.

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Reviewed methodology

How this page is reviewed

High YMYL · Last verified 2026-11-06

See methodology, assumptions & sources
Risk tierHigh YMYL
AuthorCalculover Editorial Team Tax education
Editorial ownerCalculover Tax & Payroll Desk State-tax methodology owner
ReviewerCalculover Editorial Review Government-source and limitation review
Last reviewed2026-11-06
Last verified2026-11-06
Data effective date2026-01-01
JurisdictionMassachusetts

Methodology

These pages estimate annual state income tax for the selected 2026 jurisdiction and filing status. The route's coverage panel identifies the supported income basis, deductions, credits and exclusions.

Assumptions

  • Enter the income basis and eligible pre-tax deductions requested by the calculator; gross wages, federal AGI and state AGI are not interchangeable.
  • Some methods require confirmed state facts or explicit projection assumptions. An unavailable component is not zero tax.

Limitations

  • The estimate excludes unmodeled income, adjustments, local taxes and special filing situations. Utah's indexed-credit assumptions remain provisional while final 2026 instructions are pending.
  • Annual liability differs from withholding and paycheck take-home. Confirm the current official forms and source versions for a complete return.

Sources

Professional guidance: This page is for state-tax education only and is not tax, legal, financial, or investment advice. State tax decisions and multi-state filing should be reviewed with a CPA or enrolled agent licensed in the relevant states.

Massachusetts Income Tax FAQs

How is Massachusetts income tax calculated?

Massachusetts uses a progressive income tax system — higher incomes are taxed at higher marginal rates. Your income is divided into brackets, and each portion is taxed at the corresponding rate. Use the Bracket Breakdown tab above for a detailed breakdown of your specific situation.

What is the Massachusetts income tax rate for 2026?

For 2026, Massachusetts generally taxes ordinary income at 5%. A separate 4% surtax applies only to taxable income above $1,107,750. The same threshold applies to each filing status.

What is the difference between marginal and effective Massachusetts tax rate?

Your marginal rate is the rate on your last dollar of income. Your effective rate is the average rate across all your income — total tax divided by total income. The effective rate is almost always lower than the marginal rate due to the progressive bracket structure.

How can I reduce my Massachusetts income taxes?

Common strategies include maximizing pre-tax retirement contributions (401k, traditional IRA), contributing to an HSA if eligible, claiming all deductions you qualify for, and timing income or deductions strategically. Consult a qualified tax professional for personalized advice.

Does Massachusetts have a standard deduction?

Massachusetts does not have a traditional state-level standard deduction. Your taxable income is typically your federal adjusted gross income minus any allowable state adjustments.