Massachusetts Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for Massachusetts. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
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.
| Taxable Income | Rate |
|---|---|
| Up to $1,107,750 | 5% |
| Over $1,107,750 | 9% (including surtax) |
Sales Tax
Groceries are exempt. The first $175 per item of qualifying clothing and footwear is exempt; only the excess is subject to sales tax. Prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
Massachusetts's top income tax rate is 9% for tax year 2026. Its combined state and local sales tax averages 6.25% (July 1, 2026 population-weighted estimate).
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.
Does Massachusetts tax groceries?
Groceries are generally exempt from Massachusetts sales tax. The first $175 per item of qualifying clothing and footwear is also exempt, with tax due only on the excess. Clothing designed solely for athletic or protective use has different treatment.
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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