Massachusetts Income Tax Brackets 2026
Massachusetts taxes income in 2 brackets from 5% to 9% for 2026; the top rate of 9% applies to taxable income over $1,107,750 for a single filer.
Massachusetts brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
- Massachusetts allows a deduction of up to $2,000 for Social Security and Medicare paid.
- The PFML deduction assumes your employer passes on the maximum employee share (0.46%) up to the Social Security wage base.
Massachusetts income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | Massachusetts tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,180 | 3.9% | 5% |
| $50,000 | $2,180 | 4.4% | 5% |
| $75,000 | $3,430 | 4.6% | 5% |
| $100,000 | $4,680 | 4.7% | 5% |
| $150,000 | $7,180 | 4.8% | 5% |
| $200,000 | $9,680 | 4.8% | 5% |
| $300,000 | $14,680 | 4.9% | 5% |
Federal brackets
Federal income tax applies on top of Massachusetts's. US federal brackets for 2026.
Frequently asked questions
What are the Massachusetts income tax brackets for 2026?
Massachusetts taxes income in 2 brackets from 5% to 9% for 2026; the top rate of 9% applies to taxable income over $1,107,750 for a single filer.
How much state income tax is owed on $75,000?
About $3,430 for a single filer with no other deductions: an average rate of 4.6%, with the last dollar taxed at 5%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
Take-home pay in Massachusetts
Sources
- Mass DOR tax rates: 5.00%; 4% surtax on income over $1,107,750 for tax year 2026 (rate, surtax; checked October 15, 2026)
- Mass DOR personal exemptions: $4,400 single, $8,800 married filing jointly, $6,800 head of household (exemption; checked October 15, 2026)
- Mass DFML 2026 PFML rates: employees may be charged 0.18% family plus 0.28% medical (0.46%) (PFML; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.