Massachusetts Tax Brackets 2026: Income Tax Rates and Thresholds
Massachusetts has rates from 5% to 9% for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
9%
Structure
2 brackets
Standard deduction
None single
Tax on $75,000 salary
$3,530
Massachusetts income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $1,083,150 | 5% | – |
| Over $1,083,150 | 9% | $54,158 + 9% over $1,083,150 |
Massachusetts income tax brackets 2026: married filing jointly
Massachusetts uses the same brackets for married couples filing jointly as for single filers, so couples reach the higher rates sooner than they would federally. Couples still get a larger standard deduction or exemption where the state offers one.
Massachusetts standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | None | None |
| Personal exemption | $4,400 | $8,800 |
| Personal credit | None | None |
How much Massachusetts income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $20,600 | $1,030 | $810 | 4.12% |
| $50,000 | $45,600 | $2,280 | $2,060 | 4.56% |
| $75,000 | $70,600 | $3,530 | $3,310 | 4.71% |
| $100,000 | $95,600 | $4,780 | $4,560 | 4.78% |
| $150,000 | $145,600 | $7,280 | $7,060 | 4.85% |
| $250,000 | $245,600 | $12,280 | $12,060 | 4.91% |
| $500,000 | $495,600 | $24,780 | $24,560 | 4.96% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included.
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the Massachusetts paycheck calculator.
Frequently Asked Questions
What are the Massachusetts tax brackets for 2026?
Massachusetts has 2 income tax brackets, from 5% to 9%, with the top rate starting at $1,083,150 of taxable income for single filers. Married couples filing jointly use the same brackets.
What is the Massachusetts standard deduction for 2026?
Massachusetts has no standard deduction. Single filers claim a $4,400 personal exemption instead.
How much Massachusetts income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $70,600 of Massachusetts taxable income and owes about $3,530 in state income tax for 2026, an effective state rate of 4.7%.
What is the top Massachusetts income tax rate?
9%, which applies to taxable income above $1,083,150 for single filers. 5% flat plus a 4% surtax on income above $1,083,150.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
Massachusetts Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
Massachusetts Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
Massachusetts business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.