Massachusetts income tax brackets for 2026
Massachusetts taxes wages at rates from 5% to 9%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Deductions, exemptions and credits
| Personal exemption | $4,400 single · $8,800 married |
|---|---|
| Dependent exemption | $1,000 each |
- Massachusetts taxes wages at a flat 5%, plus a 4% surtax on income over $1,107,750 in 2026 (the "millionaires tax" approved by voters in 2022), for 9% at the top.
- There is no standard deduction; instead each filer gets a personal exemption of $4,400 ($8,800 for couples).
- Workers contribute up to 0.46% of wages to the state's paid family and medical leave program.
Massachusetts payroll deductions
Besides income tax, Massachusetts requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Massachusetts Paid Family and Medical Leave (employee share) | 0.46% | First $184,500 of wages |
- MA PFML: Up to 0.46% of wages up to the Social Security wage base in 2026; employers with 25 or more staff pay a further 0.42% themselves.
Local income taxes in Massachusetts
Massachusetts cities and towns do not tax wages.
Example: $60,000 salary in Massachusetts
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Massachusetts income tax | -$106.92 | -$2,780.00 |
| MA PFML | -$10.62 | -$276.00 |
| Take-home pay | $1,820.54 | $47,334.00 |
Massachusetts income tax is about $2,780.00 a year here, 4.63% of gross pay. All taxes together take 21.1% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Massachusetts at different salaries
Yearly take-home pay for a single filer in Massachusetts, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $94,668 a year (21.1% in taxes).
| Salary | Massachusetts tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,418 | $24,867 | $956.42 |
| $45,000 | $2,237 | $36,101 | $1,388.48 |
| $60,000 | $3,056 | $47,334 | $1,820.54 |
| $80,000 | $4,148 | $60,962 | $2,344.69 |
| $100,000 | $5,240 | $73,940 | $2,843.85 |
| $150,000 | $7,970 | $105,821 | $4,070.04 |
| $250,000 | $13,129 | $170,053 | $6,540.51 |
The Massachusetts tax column includes state payroll contributions as well as income tax.
How the Massachusetts paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Massachusetts tax is estimated for the whole year: wages after pre-tax deductions, less exemptions, run through the brackets above, then divided by the number of paychecks.
Massachusetts tax = Brackets(Wages − pre-tax deductions − exemptions)