Massachusetts Take-Home Pay Calculator (2026)

Massachusetts has a flat income tax rate of 5%, which applies to most ordinary wage income. However, starting in 2023, Massachusetts also imposes an additional 4% surtax on income above $1 million. This millionaire's tax brings the effective top rate to 9% for very high earners. For the vast majority of workers, the relevant rate is still the standard 5%.

Massachusetts does not conform to the federal standard deduction. The state has its own exemption structure. Single filers receive a personal exemption of $4,400, which is well below the federal $14,600. This means Massachusetts taxable income is substantially higher than federal taxable income for workers who take the standard deduction on their federal return. At $70,000 of gross income, a single Massachusetts worker has roughly $65,600 of taxable income and owes around $3,280 in state income tax.

The state taxes most types of income at the 5% rate, including wages, salaries, and self-employment income. Long-term capital gains are taxed at a lower rate of 5% as well, the same as ordinary income. Short-term capital gains and interest are taxed at a slightly different rate depending on the source. For W-2 workers, the 5% flat rate on wages is all that applies.

Massachusetts cities do not levy local income taxes. Boston does not add a city wage tax. The 5% state rate is the entire income tax burden for most workers. Massachusetts does have high housing costs in the Boston metro area, which reduces real purchasing power beyond what tax rates alone suggest. Workers comparing total compensation should factor in that $100,000 in Boston affords considerably less than $100,000 in many other cities.