Massachusetts tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | State’s own definition of income (federal AGI not used) |
| Rates (single) | 5% |
| Standard deduction | None |
| Personal exemption | Single $4,400 · Married filing jointly $8,800 · Head of household $6,800 · Married filing separately $4,400 · per dependent $1,000 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | Paid Family and Medical Leave (PFML) – employee share |
| Local income taxes | None |
Massachusetts income tax brackets 2026
Rates apply to Massachusetts taxable income, after the deductions above.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 5% |
Massachusetts employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Paid Family and Medical Leave (PFML) – employee share 2026 total rate 0.88% (medical 0.70% + family 0.18%) for employers with 25+ covered individuals; 0.46% for smaller employers. Maximum employee withholding: 100% of family (0.18%) + 40% of medical (0.28%) = 0.46%. Individual contributions are capped at the Social Security taxable maximum ($184,500 for 2026) per DFML. Chapter 101 of the Acts of 2026 changes the split from 2027. | 0.46% | $184,500 | $848.70 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Massachusetts income tax | $116.54 | $3,030 |
| Paid Family and Medical Leave (PFML) – employee share | $11.50 | $299 |
| Take-home pay | $1,964.56 | $51,079 |
Effective tax rate 21.4%; tax on the next dollar earned 25.1%. Massachusetts taxable income is $60,600.
Second example: $120,000, married filing jointly, two children
Take-home $99,168 a year ($3,814.15 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Massachusetts income tax $5,460, state payroll taxes $552.
How the Massachusetts estimate is calculated
- Start from state’s own definition of income (federal agi not used) — here, wages after Section 125 benefits; traditional 401(k) deferrals are not subtracted.
- Massachusetts has no standard deduction in our data. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the flat rate.
- Add Paid Family and Medical Leave (PFML) – employee share on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this Massachusetts calculator does not model
- 4% surtax on Massachusetts taxable income exceeding $1,107,750 (2026 indexed threshold, per M.G.L. c. 62 §§ 4(d) and 5A)
- Short-term capital gains taxed at 8.5% (not wages)
- Massachusetts FICA/Medicare deduction from wages before computing MA tax
- Rent deduction (50% of rent paid in Massachusetts, max $4,000 single / $8,000 MFJ)
- Commuter deduction
- College tuition deduction
- Massachusetts Earned Income Tax Credit
- Blindness exemption ($2,200 additional per blind taxpayer/spouse)
- Head of household withholding adjustment ($2.31 less per week vs single)
Data notes
- Massachusetts uses its own income starting point (Massachusetts gross income), not federal AGI. Massachusetts generally conforms to the IRC as of January 1, 2024, and does NOT adopt certain 2025 OBBBA deductions such as no-tax-on-tips (IRC §224) or no-tax-on-overtime (IRC §225).
- Flat 5.0% rate on wages and ordinary income for 2026.
- The 4% surtax applies to Massachusetts taxable income over $1,107,750 for 2026 (indexed annually for inflation from the $1,000,000 base in 2023). Withholding for the surtax follows Circular M page 12 percentage method.
- Personal exemptions: single $4,400; married filing jointly $8,800; head of household $6,800; married filing separately $4,400. Per-dependent exemption is $1,000. A claimed spouse counts as 4 withholding exemptions for withholding table purposes.
- There is no Massachusetts standard deduction. Instead, certain specific deductions are allowed (FICA, rent, commuter, college tuition, etc.).
- Massachusetts does not conform to the federal tip or overtime income deductions enacted in 2025.
Sources
- State income tax: Massachusetts Circular M – Income Tax Withholding Tables at 5.0% Effective January 1, 2026 (read 2026-10-07)
- State income tax: Massachusetts Tax Rates – 2026 (mass.gov) (read 2026-10-07)
- State income tax: Massachusetts 4% Surtax on Taxable Income – Updated June 1, 2026 (read 2026-10-07)
- State income tax: Massachusetts Personal Income Tax Exemptions – Updated January 6, 2026 (read 2026-10-07)
- State income tax: Massachusetts DOR – 2026 Form 1-ES (surtax threshold for tax year 2026: $1,107,750) (read 2026-10-07)
- Paid Family and Medical Leave (PFML) – employee share: Paid Family and Medical Leave employer contribution rates – Mass.gov (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Connecticut, New Hampshire, New York, Rhode Island, Vermont
States with a similar tax setup: Illinois, Utah, Michigan, Georgia, Idaho, Kentucky
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.