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This site is not affiliated with the IRS or any state revenue department. Information is for general educational purposes only and is not tax, legal, or financial advice. State tax brackets and rules change annually. Always confirm current figures with your state's Department of Revenue or a licensed CPA before filing. Sources: state revenue departments, Tax Foundation, IRS Publication 17. Last reviewed April 2026.
Income Tax by State›Massachusetts
MA
Flat 5% + 4% surtax over $1MNo Local Income TaxLast reviewed April 2026

Massachusetts State Income Tax 2026

Massachusetts levies a flat 5% income tax on most income. A constitutional amendment passed in 2022 (the "Fair Share Amendment") adds a 4% surtax on income above $1,000,000, making the effective rate 9% on earnings above that threshold. For most earners, the effective state rate is approximately 4.5-4.8%.

Massachusetts 2026 Quick Facts

Tax typeFlat 5% + 4% surtax above $1M
Top rate9% (above $1,000,000 adjusted threshold)
Personal exemption (single)$4,400
Personal exemption (MFJ)$8,800
Social Security taxedNo
Pensions (public/military)Exempt
401(k)/IRA withdrawalsTaxed at 5%
Local income taxNone
2026 changesFair Share surtax continues; threshold inflation-adjusted

Massachusetts Effective Rate Calculator

Standard deduction: $4,400 applied before tax calculation.

Effective Rate

4.71%

State Tax Due

$3,530

Marginal Bracket

5%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

What You Actually Pay

$50,000

State tax$2,280
Effective rate4.6%
After state tax$47,720

$75,000

State tax$3,530
Effective rate4.7%
After state tax$71,470

$100,000

State tax$4,780
Effective rate4.8%
After state tax$95,220

$250,000

State tax$12,280
Effective rate4.9%
After state tax$237,720

Massachusetts Income Tax: FAQs

What is Massachusetts' income tax rate for 2026?
Massachusetts has a flat income tax rate of 5% for 2026 for most income. However, a constitutional amendment passed in 2022 (the 'millionaire's tax' or 'Fair Share Amendment') added a 4% surtax on income above $1,000,000. So Massachusetts residents earning above $1,000,000 pay an effective 9% rate on income above that threshold.
Does Massachusetts tax Social Security income?
No. Massachusetts does not tax Social Security benefits. Massachusetts also does not tax income from most pension plans (including federal, state, and military pensions). However, distributions from 401(k), IRA, and other private retirement plans are subject to the 5% Massachusetts income tax.
What is Massachusetts' standard deduction?
Massachusetts uses a personal exemption system rather than a standard deduction. Single filers receive a $4,400 personal exemption. Married filing jointly receive $8,800. Dependents add $1,000 each. There is also a rental deduction (50% of rent paid, up to $3,000) and various other deductions specific to Massachusetts.
Does Massachusetts have a local income tax?
No. Massachusetts does not have a municipal or county income tax. The state flat rate of 5% (9% above $1M) is the only income tax. Boston does not levy an additional city income tax.
What changed in Massachusetts income tax in 2026?
The 4% millionaire's surtax (the Fair Share Amendment) continued in 2026 for income above $1,000,000. The threshold is adjusted for inflation each year, so it may be slightly higher than $1,000,000 in 2026. The base rate of 5% remained unchanged. Massachusetts had been steadily reducing from its former flat rate of 5.9% over many years.

Sources: Massachusetts Department of Revenue (mass.gov/dor), Tax Foundation. Data verified April 2026. Not tax advice.