Massachusetts income tax in 2026
Massachusetts taxes wages at a flat 5% of taxable income. Wages are taxed at a flat 5%, plus a 4% surtax on taxable income over $1,107,750. There's no standard deduction: the personal exemption is $4,400 single, $8,800 married filing jointly and $6,800 head of household, plus $1,000 per dependent, and up to $2,000 of Social Security and Medicare tax paid is deductible. No tax is due on income of $8,000 or less single ($16,400 joint plus $1,000 per dependent).
| Taxable income | Rate |
|---|---|
| Over $0 | 5% |
A joint return gets one $2,000 FICA deduction (a working spouse can deduct up to $2,000 more); the rent deduction and child and family credit aren't included.
Examples
- Single, $60,000: take-home about $47,710 a year ($3,976 a month) after $5,020 federal tax, $4,590 FICA and $2,680 Massachusetts tax.
- Married, $120,000, two children under 17: about $99,820 a year ($8,318 a month) after $5,640 federal tax (after the Child Tax Credit), $9,180 FICA and $5,360 Massachusetts tax.
Both use the federal standard deduction and no pre-tax deductions; change any detail in the calculator above.
Questions
What is Massachusetts's income tax rate in 2026?
Massachusetts taxes wages at a flat 5% of taxable income in 2026. Wages are taxed at a flat 5%, plus a 4% surtax on taxable income over $1,107,750. There's no standard deduction: the personal exemption is $4,400 single, $8,800 married filing jointly and $6,800 head of household, plus $1,000 per dependent, and up to $2,000 of Social Security and Medicare tax paid is deductible. No tax is due on income of $8,000 or less single ($16,400 joint plus $1,000 per dependent).
How much is $60,000 a year after tax in Massachusetts?
For a single filer with no pre-tax deductions, about $47,710 a year ($3,976 a month): $5,020 federal income tax, $4,590 Social Security and Medicare and $2,680 Massachusetts income tax.
Are there local income taxes in Massachusetts?
No city or county income taxes apply to most Massachusetts residents' wages.
Massachusetts rules checked on 2026-10-01: mass.gov, mass.gov, mass.gov, mass.gov. Federal figures from the IRS (Rev. Proc. 2025-32). An estimate, not tax advice.