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Massachusetts Income Tax Calculator

Estimate your 2026 combined federal and Massachusetts income tax — Massachusetts adds progressive state income tax on top of federal.

InputsTY-2026
$
$
$
Federal + state tax17.9% effective
$17,950/yr
10% on $12,400$1,240
12% on $38,000$4,560
22% on $33,500$7,370
federal tax subtotal$13,170
MA state tax$4,780
taxable income
$83,900
marginal rate
22.0%
after tax
$82,050

A single filer earning Massachusetts's median household income of $113,900 owes about $5,475 in Massachusetts state income tax — an effective state rate of 4.81%. That is state tax only, on top of federal income tax and FICA.

Based on 2026 Massachusetts rules and 2026 federal rules, with the standard deduction and no other adjustments. Median income is the 2024 Census figure.

Income tax in Massachusetts

Massachusetts taxes most income at a flat 5%, but the voter-approved 4% ‘Fair Share’ surtax applies to taxable income above $1,107,750 for 2026 — an effective 9% top rate. The threshold is inflation-indexed and identical for every filing status, so unlike most states a married couple gets no wider band than a single filer; it has climbed from $1,053,750 in 2024 to $1,083,150 in 2025 and $1,107,750 now. There is no standard deduction; each filer instead gets a $4,400 personal exemption ($8,800 joint).

Massachusetts income tax structure (2026)

Massachusetts uses 2 progressive brackets above a $4,400 personal exemption. Single-filer brackets:

$0 – $1,107,7505%
over $1,107,7519%

Married-filing-jointly thresholds differ (roughly double in most states). Each slice of income is taxed at its own rate — landing in a bracket does not tax your whole income at that rate.

Common questions

What are Massachusetts's income tax brackets?
Massachusetts has just two brackets for 2026: 5% on the first $1,107,750 of taxable income for a single filer, and 9% on everything above that. Taxable income here is your pay after a $4,400 personal exemption per filer ($8,800 joint). The same thresholds apply to joint filers.
What is the top income tax rate in Massachusetts?
9%, and it begins at $1,107,750 of taxable income for a single filer — about $1,112,150 of gross pay, once the $4,400 Massachusetts subtracts first is added back. Only income above that point is taxed at that rate; everything below it is taxed in the lower bands.
What is the tax bill on $113,900 in Massachusetts?
A single filer on Massachusetts's $113,900 median household income (2024 Census figure) owes roughly $5,475 to Massachusetts — an effective state rate of 4.8% against a 5% marginal bracket — plus about $16,228 of federal income tax.
Does Massachusetts have a personal exemption?
Yes — $4,400 per filer, or $8,800 on a joint return, subtracted before the brackets apply. Massachusetts has no standard deduction in this model, so the exemption is the only subtraction before the 5% band begins.

How we calculate this

Federal brackets per our income-tax methodology, plus Massachusetts's 2026 state tax. Estimates only — not tax advice.

Massachusetts DOR: 2026 Form 1-ES estimated tax payment vouchers, instructions and worksheets (2026 surtax threshold $1,107,750) →Massachusetts Dept. of Revenue — Massachusetts tax rates →Tax Foundation: State Individual Income Tax Rates and Brackets, 2026 →

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Estimates for general informational purposes only; not tax advice. Massachusetts figures are simplified (credits, local taxes, and AGI adjustments vary) and should be verified with the state Department of Revenue. This estimate does not model the employee share of Massachusetts Paid Family and Medical Leave contributions. Massachusetts's two-rate 5%–9% schedule is applied with the $4,400-per-filer exemption and no standard deduction — itemized deductions and Massachusetts credits are not modelled.