Massachusetts State Income Tax 2026

Massachusetts has a graduated income tax in 2026, with 2 brackets from 5% to 9%. On a $75,000 salary a single filer owes about $3,530 in Massachusetts income tax, an effective rate of 4.71%.

Tax year 2026 Tables verified 2026-10-09 Statutory estimate, not the employer wage table Free, no signup, runs in your browser

State is Massachusetts on this page. Change it on the national calculator.

Overtime, tips, and bonus
W-4, benefits, local tax, and year-to-date

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Every two weeks

Net pay $1,820.53

Effective tax rate 21.11% of gross. About $3,944.49 a month over a full year.

  • Net pay $1,820.53
  • Federal income tax $193.08
  • FICA $176.54
  • State and local $106.92
  • State payroll $10.62
This paycheck
$1,820.53
Full year, net
$47,333.92
Full year, gross
$60,000.00
Hourly equivalent
$28.85
  • Massachusetts state tax is a statutory estimate from published brackets, not the employer wage table. A real stub can differ.
How we calculated this
Gross pay$2,307.69
  1. This paycheck $2,307.69

Amount entered. Salary divided across the pay periods, plus overtime, tips, and any bonus on this check.

Federal income tax$193.08
  1. 1a Taxable wages this period $2,307.69
  2. 1b Pay periods in the year 26
  3. 1c Annualized wages (1a × 1b) $59,999.94
  4. 1d Step 4(a) other income $0.00
  5. 1e 1c + 1d $59,999.94
  6. 1f Step 4(b) deductions $0.00
  7. 1g $8,600.00 (any other filing status)
  8. 1i Adjusted annual wages $51,399.94
  9. Table Single or married filing separately, standard (Pub 15-T 2026)
  10. Bracket $19,900.00 up to $57,900.00: $1,240.00 plus 12% of the amount over $19,900.00
  11. 2g Tentative annual tax $5,019.99
  12. 2h Per paycheck (2g ÷ periods) $193.08
  13. 3 Step 3 credits, per paycheck $0.00
  14. 4c Extra withholding $0.00
  15. Federal income tax this paycheck $193.08

IRS Publication 15-T (2026), Worksheet 1A. Percentage method for automated payroll systems.

Social Security$143.08
  1. Rate 6.2% × $2,307.69 of Social Security wages, wage base $184,500.00.
  2. This paycheck $143.08

Social Security Administration, contribution and benefit base. 6.2% up to the 2026 wage base of $184,500.00. The annual maximum is $11,439.00.

Medicare$33.46
  1. This paycheck $33.46

IRS Publication 15 (2026). 1.45% of Medicare wages. No wage base.

Massachusetts income tax$106.92
  1. Exemption $4,400.00
  2. Taxable amount used here $55,599.94
  3. Annual tax before dividing $2,780.00
  4. This paycheck $106.92

Tax Foundation, state income tax rates and brackets, 2026. Massachusetts statutory brackets as of the Tax Foundation’s January 1, 2026 table. This is not the employer wage-bracket withholding table, which can differ.

Massachusetts PFML$10.62
  1. Rate 0.46% × $2,307.69 = $10.62

Massachusetts PFML contributions. 0.46% employee share for employers with 25 or more employees. No wage base is applied here.

Net pay$1,820.53

Massachusetts state income tax by salary, 2026. Single filer, blank 2020 W-4, no benefits, no city or county tax. Same engine as the calculator.
SalaryMassachusetts income tax per yearEffective state ratePer monthTake-home after all taxes
$30,000$1,2804.27%$106$24,866
$40,000$1,7804.45%$148$32,355
$50,000$2,2804.56%$190$39,845
$60,000$2,7804.63%$231$47,333
$75,000$3,5304.71%$294$57,717
$100,000$4,7804.78%$398$73,939
$150,000$7,2804.85%$606$105,820
$250,000$12,2794.91%$1,023$169,752

How Massachusetts taxes wages

Statutory estimate, not the employer wage table. The calculator uses a personal exemption of $4,400 ($8,800 joint). Massachusetts withholds 5% on wages after the personal exemption, plus a 4% surtax on taxable income over $1,107,750 for tax year 2026 (mass.gov; the 2025 threshold was $1,083,150) (shown here as a 9% marginal rate on that slice). Paid Family and Medical Leave adds 0.46% for employees at employers with 25 or more people. There is no city income tax. Source: Massachusetts Department of Revenue.

What is not in the state income tax number

The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. Massachusetts also has payroll programs that come out of the check; the Massachusetts paycheck calculator lists them in the result. Massachusetts has no employee local wage tax in this calculator.

Massachusetts tax on a paycheck

For take-home pay after every tax, use the Massachusetts paycheck calculator, or the Massachusetts hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: Massachusetts minimum wage. Every state at once: state income tax rates.

Massachusetts income tax brackets, 2026 (statutory rate table). The first row starts at the amount shown; income here is taxable income after the state standard deduction and exemptions.
Single filer, taxable incomeRateMarried filing jointly, taxable income
$0 to $1,107,7505%$0 to $1,107,750
Over $1,107,7509%Over $1,107,750
The same $75,000 salary next door, 2026, single filer.
StateTop rateState income tax per yearTake-home per year
Massachusetts income tax (this page)9%$3,530$57,717
Rhode Island income tax5.99%$2,195$59,396
Connecticut income tax6.99%$3,375$57,842
New Hampshire income taxnone$0$61,592

Sources

Keep reading

Brackets used for the estimate

Single and married filing separately
OverRate
$05%
$1,107,7509%
Married filing jointly
OverRate
$05%
$1,107,7509%

Source: Massachusetts Department of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.

Nearby calculators

Questions

Does Massachusetts have a state income tax?

Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 9%.

What is the Massachusetts income tax rate in 2026?

2 brackets from 5% to 9%. The bracket table on this page lists every rate.

How much Massachusetts income tax on $50,000?

About $2,280 a year for a single filer in 2026, an effective rate of 4.56%. Federal tax, Social Security and Medicare are extra.

How much Massachusetts income tax on $100,000?

About $4,780 a year for a single filer in 2026, an effective rate of 4.78%.

Is this the amount an employer withholds?

It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.

Who is responsible

Published by PaycheckZip.com. A credentialed reviewer has not signed this page. The review seat is open. Figures are estimates from the tables named in the method, checked 2026-10-09. They are not tax advice.

Case amounts on the public list, such as $216.15 of federal income tax on the single biweekly example, come from the same code as this page.