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Massachusetts Income Tax Calculator

Calculate your total tax burden in Massachusetts. See MA state income tax (5% top rate), federal tax, and FICA combined. Free, instant, private.

The state of Massachusetts uses a flat 5% state income tax on all taxable income in 2026. State standard deduction: $0 single / $0 married. Plus federal income tax (10%-37% across 7 brackets) and FICA (Social Security 6.2%, Medicare 1.45%). Property tax averages 1.15% and sales tax averages 6.25%. Flat 5% plus 4% surtax over $1M. 12% on short-term gains. Estate tax ($2M exemption).

Flat 5%Property Tax: 1.15%Sales Tax: 6.25%Has Estate Tax

Massachusetts Income Tax Calculator

Pre-filled with Massachusetts median: $96,505

Your Total Tax Burden

$25,053

Take-Home: $71,452 · Effective Rate: 26.0%

Federal Tax

$12,845

13.3% eff.

MA State Tax

$4,825

5.0% eff.

FICA

$7,383

7.7% eff.

Take-Home

$71,452

74.0% kept

Tax Breakdown

Take-Home 74.0%
Federal
MA
FICA
Take-Home Federal Tax MA State Tax FICA

Massachusetts Tax Bracket Breakdown

5%$96,505 taxable
$4,825.25
Total MA State Tax$4,825.25
ItemAnnualMonthly
Gross Income$96,505.00$8,042.08
Federal Income Tax-$12,845.10-$1,070.43
Massachusetts State Tax-$4,825.25-$402.10
Social Security (6.2%)-$5,983.31-$498.61
Medicare (1.45%)-$1,399.32-$116.61
Take-Home Pay$71,452.02$5,954.33

Marginal Tax Rate

5%

MA state only

Effective Tax Rate

26.0%

All taxes combined

Massachusetts Tax System Overview

Massachusetts has a flat 5% income tax plus a 4% surtax on income over $1 million (effective 9%). Short-term capital gains face 12%. Estate tax has a low $2M exemption.

Top Income Tax

5%

Property Tax

1.15%

Sales Tax (Avg)

6.25%

Median Income

$96,505

Other Taxes in Massachusetts

Capital Gains Tax

Short-term: 12%. Long-term: 5%. Plus 4% surtax over $1M.

Property Tax

Average effective rate of 1.15%. On a $300,000 home, this equals approximately $3,450 per year, or $288 per month.

Sales Tax

State rate of 6.25%, with a combined average of 6.25% including local taxes.

Estate & Inheritance Tax

Massachusetts has a state estate tax in addition to the federal estate tax. The exemption may be lower than the federal threshold.

Filing Tips for Massachusetts

Plan for the 4% surtax if income approaches $1M. Hold investments over one year to avoid the 12% short-term rate. The low $2M estate tax exemption affects more families.

  • Maximize pre-tax contributions to 401(k) ($23,500 limit in 2026, $31,000 if 50+) to reduce both federal and MA state taxable income.
  • Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
  • Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.

Compare Massachusetts to Nearby States

If you lived in a neighboring state instead, here is how your state tax would change on $96,505 income:

StateTop RateState TaxDifference
Massachusetts5%$4,825
New HampshireNone$0Save $4,825
Rhode Island5.99%$3,348Save $1,477
Connecticut6.99%$4,858+$33
New York10.9%$4,742Save $83

Explore All 50 State Tax Calculators

Compare income tax rates, property taxes, and sales taxes across all US states and DC.

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Frequently Asked Questions

What is the income tax rate in Massachusetts?

Massachusetts has a flat income tax rate of 5%. This means all taxable income is taxed at the same rate regardless of how much you earn. Flat 5% plus 4% surtax over $1M. 12% on short-term gains. Estate tax ($2M exemption).

How much state tax will I pay in Massachusetts on $96,505?

On income of $96,505 filing single in Massachusetts, you would pay approximately $4,825 in state income tax (effective rate of 5.0%). This is after the state standard deduction of $0.

Does Massachusetts tax capital gains?

Short-term: 12%. Long-term: 5%. Plus 4% surtax over $1M.. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.

How does Massachusetts compare to neighboring states for taxes?

Massachusetts's neighboring states include New Hampshire (no income tax), Rhode Island (5.99% top rate), Connecticut (6.99% top rate). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.

What is the Massachusetts state income tax filing deadline for 2026?

Massachusetts state income tax returns are due April 15, 2026 (matching the federal deadline). If April 15 falls on a weekend or holiday, the deadline shifts to the next business day. Extensions: Massachusetts typically grants automatic 6-month extensions to October 15, 2026, but tax owed must still be paid by April 15 to avoid penalties.

Does Massachusetts tax retirement income, Social Security, and pensions?

Massachusetts taxes retirement income with state-specific exclusions. Social Security: only 11 states tax SS benefits in 2026 (CO, CT, KS, MN, MT, NM, RI, UT, VT, WV, MO partially); Massachusetts's treatment varies. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 5% top rate, with possible exclusions for federal/military pensions or low-income seniors. Check Massachusetts's 2026 retirement income exclusion thresholds.

What deductions and credits are unique to Massachusetts in 2026?

Massachusetts offers standard deduction of $0 (single) / $0 (married). Additional state-specific items typically include: Massachusetts-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check Massachusetts's state tax form for the full list of state-specific credits in 2026.

If I work remotely in Massachusetts for an out-of-state employer, what tax do I pay?

As a Massachusetts resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to Massachusetts. Without reciprocity, you may pay tax to BOTH states, then claim a credit on Massachusetts's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.