How Much Is Massachusetts State Income Tax in 2026?
Massachusetts taxes most income at a flat 5% for 2026. Voters added a 4% millionaire surtax on income above roughly $1.08 million, pushing the top rate to 9%. Employees also contribute to the state's Paid Family and Medical Leave program.
State income tax
5% flat
9% on income over ~$1.08M
Personal exemption
$4,400
$8,800 married joint
Local income tax
None
No city or county wage tax
$100k take-home
$74,400
Single filer
Quick Answer: 5% Flat, Plus a Millionaire Surtax
Most wage income in Massachusetts is taxed at a flat 5%. Since 2023, income above an annually adjusted threshold (about $1.08 million for 2026) pays an additional 4% "millionaire surtax," for a top rate of 9%. A single filer earning $100,000 pays about $4,780 in Massachusetts income tax and takes home roughly $74,400 after federal tax, FICA, and state tax.
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How Massachusetts Taxes Your Income
- Flat 5% rate. All taxable income above the personal exemption is taxed at the same rate.
- Personal exemption. $4,400 for single filers and $8,800 for married couples filing jointly in 2026.
- Millionaire surtax. A 4% surtax applies to income over roughly $1.08 million, raising the top rate to 9%.
- Short-term capital gains. Taxed at a higher 8.5% rate.
- No local income tax. Boston and other cities do not tax wages.
Massachusetts Take-Home Pay by Income Level
| Gross | Federal | FICA | MA State | Take-Home |
|---|---|---|---|---|
| $50,000 | $3,820 | $3,825 | $2,280 | $40,075 |
| $75,000 | $7,670 | $5,738 | $3,530 | $58,063 |
| $100,000 | $13,170 | $7,650 | $4,780 | $74,400 |
| $150,000 | $24,734 | $11,475 | $7,280 | $106,511 |
| $200,000 | $36,734 | $14,339 | $9,780 | $139,147 |
Estimated Tax Breakdown
Paid Family and Medical Leave
Massachusetts employees contribute to the state's Paid Family and Medical Leave (PFML) program through a payroll deduction of roughly 0.46% of eligible wages, on top of income tax. This is not included in the calculator estimates above, but it is a real reduction in take-home pay for most workers.
Retirement and Social Security
Social Security benefits are fully exempt from Massachusetts state tax, and public pension income from Massachusetts state or local government is exempt as well. Private pensions and IRA/401(k) distributions are taxed at the standard 5%.
Frequently Asked Questions
What is the Massachusetts income tax rate in 2026?
A flat 5% for most income. Income above roughly $1.08 million pays an additional 4% surtax (top rate 9%). Short-term capital gains are taxed at 8.5%.
Does Massachusetts have local income taxes?
No. Boston and other Massachusetts municipalities do not impose income taxes. The 5% state tax is the only income tax below the federal level.
Does Massachusetts tax Social Security or retirement income?
Social Security is fully exempt, and Massachusetts public-employee pension income is exempt too. Private pensions and IRA/401(k) distributions are taxed at 5%.
How much is $100,000 after taxes in Massachusetts?
About $74,400 for a single filer, not including the small PFML payroll contribution.
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Sources
- Massachusetts Department of Revenue: 2026 personal income tax rates and exemptions.
- Massachusetts PFML program: employee contribution rate.
- IRS Revenue Procedure 2025-32 — 2026 federal brackets and FICA limits.
Figures are estimates for a single filer with no credits or itemized deductions.