Massachusetts income tax rates for 2026
A 5% rate on most income, plus a 4% surtax on income over $1,107,750 (9% in total). The calculation starts from Massachusetts gross income less exemptions. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 5% | $0 – $1,107,750 |
| 9% | Over $1,107,750 |
Deductions, exemptions and credits
Before the rates apply, Massachusetts allows a personal exemption of $4,400 (single) or $8,800 (joint). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Massachusetts
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $4,400 (personal exemption) = $70,600.00
Brackets: 5% × $70,600.00 = $3,530.00
Massachusetts income tax = $3,530.00 — an effective rate of 4.71% and a marginal rate of 5%.
Massachusetts income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $1,280 | 4.27% | $1,060 | 3.53% |
| $50,000 | $2,280 | 4.56% | $2,060 | 4.12% |
| $75,000 | $3,530 | 4.71% | $3,310 | 4.41% |
| $100,000 | $4,780 | 4.78% | $4,560 | 4.56% |
| $150,000 | $7,280 | 4.85% | $7,060 | 4.71% |
| $250,000 | $12,280 | 4.91% | $12,060 | 4.82% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Massachusetts compared with nearby states
At $75,000 (single), Massachusetts ranks 6 of 51 for state income tax, where 1 is the highest. New Hampshire does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Massachusetts | $3,530 | 4.71% | 9% |
| Rhode Island | $2,196 | 2.93% | 5.99% |
| Connecticut | $3,475 | 4.63% | 6.99% |
| New York | $3,453 | 4.6% | 10.9% |
| Vermont | $2,426 | 3.23% | 8.75% |
| New Hampshire | $0 | 0% | none |
More about taxes in Massachusetts
- The 4% surtax on income above $1,107,750 in 2026, approved by voters in 2022, brings the top rate to 9%.
Frequently asked questions
What is the Massachusetts income tax rate for 2026?
A 5% rate on most income, plus a 4% surtax on income over $1,107,750 (9% in total). A single filer with $75,000 of income is in the 5% bracket but pays an effective 4.71%, because lower slices of income are taxed at lower rates.
How much Massachusetts income tax do I pay on $75,000?
About $3,530 for a single filer — 4.71% of income — after $4,400 of personal exemption. A married couple with $150,000 owes about $7,060.
What deductions does Massachusetts allow?
Massachusetts allows a personal exemption of $4,400 (single) or $8,800 (joint). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Massachusetts's income tax higher than its neighbors'?
At $75,000 (single), Massachusetts ranks 6 of 51 for state income tax, where 1 is the highest. Among nearby states, New Hampshire is lowest at $0 and Massachusetts is highest at $3,530.
Estimates only — not tax advice. Massachusetts figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026); Massachusetts DOR 2026 surtax threshold ($1,107,750). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.