Massachusetts Income Tax Calculator
Calculate your 2026 Massachusetts state income tax. See your bracket breakdown, effective rate, and how Massachusetts compares to neighboring states.
Your Tax Inputs
Effective Rate vs Neighboring States
Massachusetts Tax Brackets (2026)
Federal vs Massachusetts Tax Comparison
Estimate for your income and filing status. Federal uses 2026 brackets and standard deduction.
| Item | Federal | Massachusetts | Total |
|---|
About Massachusetts state taxes (Tax year 2026)
Massachusetts has a flat income tax rate of 5.0% on most income. Starting in 2023, an additional 4% surtax applies to income exceeding $1 million (the 'Millionaire's Tax'), making the effective top rate 9.0%.
Groceries are exempt. Clothing under $175 is exempt. Prescription drugs are exempt.
Massachusetts's base 5.0% rate is near the national average, but the 4% surtax on million-dollar incomes creates one of the highest effective rates for top earners.
Filing in Massachusetts: returns for tax year 2026 are administered by the Massachusetts Department of Revenue and are generally filed in 2027 by the federal April deadline unless Massachusetts declares a state-specific extension. Tax type on this return: Flat. Top marginal rate: 5.0%. State sales-tax rate: 6.25%. For the most current contact info, see the Federation of Tax Administrators directory.
Massachusetts — What is Massachusetts's income tax rate? Massachusetts has a flat 5.0% income tax rate. However, income over $1 million is subject to an additional 4% surtax, making the effective rate 9.0% on income above that threshold.
Massachusetts — Does Massachusetts tax groceries? No, groceries are exempt from Massachusetts's 6.25% sales tax. Clothing items under $175 are also exempt.
Massachusetts — What is the Massachusetts Millionaire's Tax? Approved by voters in 2022, the surtax adds 4% to income exceeding $1 million annually. Combined with the base 5% rate, affected taxpayers pay 9% on income above $1 million.
How this page is reviewed
| Risk tier | High YMYL |
|---|---|
| Author | Calculover Editorial Team Tax education |
| Editorial owner | Calculover Tax & Payroll Desk State-tax methodology owner |
| Reviewer | Calculover Editorial Review Government-source and limitation review |
| Last reviewed | 2026-05-14 |
| Last verified | 2026-05-14 |
| Data effective date | 2026-01-01 |
| Jurisdiction | Massachusetts |
Methodology
State-tax per-state pages apply the published 2026 bracket schedule, standard deduction, and filing-status rules for the listed jurisdiction. Federal AGI inputs are mapped to state taxable income before bracket math runs. Local taxes (NYC, Philadelphia, certain Ohio cities) are flagged but not embedded in the base estimate.
Assumptions
- The user enters federal AGI, filing status, and state-specific adjustments as provided.
- Brackets, standard deductions, and credits reflect the 2026 statutory values published by the state Department of Revenue and the Tax Foundation.
- Local income taxes and reciprocity-agreement situations are noted but not auto-applied.
Limitations
- These pages do not predict mid-year legislative changes, rate adjustments, or new local tax assessments.
- Multi-state filers, convenience-of-employer rules, and special-circumstance credits require additional tax-professional analysis.
Sources
- State Tax Rates, Federation of Tax Administrators
- State Individual Income Tax Rates and Brackets, Tax Foundation
- State Government Resources, Internal Revenue Service
Professional guidance: This page is for state-tax education only and is not tax, legal, financial, or investment advice. State tax decisions and multi-state filing should be reviewed with a CPA or enrolled agent licensed in the relevant states.