MA

Massachusetts Paycheck Calculator

See exactly what you take home after federal taxes, Massachusetts state income tax, Social Security, and Medicare. Updated for 2026.

State tax: 5.0% SS: 6.2% Medicare: 1.45% 2026 brackets
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1099 freelancer note: You owe both halves of Social Security & Medicare — that's 15.3% self-employment tax on top of income tax. Quarterly estimated payments due Apr 15, Jun 16, Sep 15, Jan 15.
Massachusetts state income tax (2026) Massachusetts uses a flat 5% income tax rate.
Flat 5% on all taxable income (9% surtax on income over $1M)

Massachusetts Income Tax Explained (2026)

Massachusetts has a state income tax with a flat 5% (5% standard / 9% on gains) structure. Workers earning typical wages generally pay an effective state rate between 2.5% and 5.0% depending on income and deductions. Understanding how Massachusetts's tax works helps you accurately predict your take-home pay and plan your withholding.

Massachusetts residents also pay federal income tax (10%–37%), Social Security (6.2% up to $184,500), and Medicare (1.45%). The combination of federal and state taxes is the primary driver of the gap between your gross pay and your actual paycheck.

How Massachusetts compares to neighboring states

New Hampshire
No income tax
Zero tax
Rhode Island
Up to 5.99%
Slightly higher
Connecticut
Up to 6.99%
Higher
Vermont
Up to 8.75%
Higher

What taxes come out of a Massachusetts paycheck?

A Massachusetts W-2 employee's paycheck is reduced by federal income tax (progressive 10%–37%), Massachusetts state income tax (flat 5% (5% standard / 9% on gains)), Social Security at 6.2% on wages up to $184,500, and Medicare at 1.45% on all wages. High earners above $200,000 also pay an additional 0.9% Medicare surtax on excess wages.

Massachusetts freelancers and 1099 contractors pay self-employment tax of 15.3% — covering both employee and employer portions of Social Security and Medicare — on top of both federal and state income taxes. Half of the self-employment tax is deductible from federal adjusted gross income, reducing the effective burden slightly. Massachusetts freelancers must also make quarterly estimated state tax payments.

Massachusetts tax tips for 2026

  • Millionaires surtax: Massachusetts added a 4% surtax (on top of the flat 5%) on income above $1,000,000 starting in 2023. This means high earners in Massachusetts pay a combined 9% state rate on income over $1M.
  • Standard deduction: Massachusetts has limited deductions — a $4,400 personal exemption ($8,800 married), but no standard deduction in the traditional sense. Massachusetts has its own set of deductions.
  • Commuter benefits: Massachusetts allows a deduction for T-Pass (MBTA) commuter passes — up to $750 per year.
  • Retirement: Massachusetts does not tax Social Security income or most pension income from Massachusetts public retirement systems.

Frequently asked questions

Massachusetts has a flat 5% income tax rate on most income (wages, salaries, tips). Capital gains and other income types may be taxed at different rates. In 2023, Massachusetts added a 4% surtax on income above $1,000,000, making the effective rate 9% on that portion. The 5% flat rate applies to the vast majority of workers.
For a single filer earning $75,000 in Massachusetts in 2026, Massachusetts income tax is approximately $2,750–$3,000 (roughly 5% of wages after the personal exemption). Combined with federal tax (~$10,294), Social Security ($4,650), and Medicare ($1,088), total deductions are roughly $19,032. Take-home is approximately $55,968/year or ~$2,153 bi-weekly.
Massachusetts does not tax Social Security retirement benefits. Massachusetts also exempts most pension income from state and municipal government retirement systems. However, private retirement income (401(k), IRA distributions) is generally taxable at the 5% flat rate in Massachusetts.
In November 2022, Massachusetts voters approved a constitutional amendment adding a 4% surtax on personal income above $1,000,000. This means Massachusetts residents earning over $1 million pay a combined 9% state income tax rate on income above that threshold. The surtax raises the effective rate significantly for very high earners but does not affect workers earning below $1 million.
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