Massachusetts Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for Massachusetts. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
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%.
| Taxable Income | Rate |
|---|---|
| All taxable income | 5.0% |
Sales Tax
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.
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.
Does Massachusetts tax groceries?
No, groceries are exempt from Massachusetts's 6.25% sales tax. Clothing items under $175 are also exempt.
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.