Massachusetts 2026 Income Tax Brackets & Rates
Massachusetts levies a flat-rate income tax with an estimated top effective rate of 5.00% for 2026. Combined sales tax averages 6.25% and property tax averages 1.14% of home value.
2026 Massachusetts Rate Overview
| Income tax system | Flat-rate income tax |
| Top / flat state rate | 5.00% |
| Long-term capital gains | 5.00% |
| Combined sales tax (state + local avg) | 6.25% |
| Avg effective property tax | 1.14% |
| Retirement income treatment | Social Security exempt; other retirement taxable |
| Business climate | Flat 5% individual + 4% surtax over $1M; 8% corporate. |
Rates reflect 2026 statutory schedules from the Massachusetts Department of Revenue and the Tax Foundation State Tax Facts dataset. State rate shown is the estimated effective top-bracket rate used by TaxEase.money calculators — see your filing-status bracket on the Massachusetts Tax Guide.
How Massachusetts Income Tax Works in 2026
Massachusetts runs a flat-rate income tax: every dollar of state taxable income is taxed at the same percentage (5.00% for 2026). Flat systems make withholding and estimated-tax planning predictable, but they offer less progressivity than the federal seven-bracket schedule.
Your starting point is usually federal AGI, adjusted for Massachusetts-specific additions (e.g., federal QBI add-back) and subtractions (retirement income exclusions, municipal-bond interest). Apply the 5.00% flat rate, then subtractMassachusetts-specific credits (EITC match, child/dependent care, residential energy) to arrive at state tax owed.
Federal + Massachusetts Marginal Rate Stack
State income tax stacks on top of federal income tax and FICA. The 2026 federal brackets (single filer) are:
| Federal bracket | Up to (single) | + Massachusetts rate | Combined marginal |
|---|---|---|---|
| 10.00% | $12,400 | 5.00% | 15.00% |
| 12.00% | $50,400 | 5.00% | 17.00% |
| 22.00% | $105,700 | 5.00% | 27.00% |
| 24.00% | $201,775 | 5.00% | 29.00% |
| 32.00% | $256,225 | 5.00% | 37.00% |
| 35.00% | $640,600 | 5.00% | 40.00% |
| 37.00% | — | 5.00% | 42.00% |
FICA (7.65% combined) adds on top for wage income up to the Social Security wage base ($184,500 in 2026). See 2026 Federal Tax Brackets for the full schedule across all filing statuses.
Retirement Income, Social Security & Pensions
Massachusetts: Social Security exempt; other retirement taxable.
Whether you live in Massachusetts during retirement matters as much as where you saved. Pre-tax 401(k) and IRA contributions reduce both federal and (in most states) state taxable income today, while Roth contributions and conversions are taxed up front. If you plan to retire in a no-income-tax or retirement-friendly state, frontloading Roth conversions before you move can permanently lock in lower rates.
2026 Worked Example: $100,000 Single Filer in Massachusetts
| Gross wage income | $100,000 |
| 2026 federal standard deduction (single) | $16,100 |
| Federal taxable income | $83,900 |
| Estimated federal income tax | $16,712 |
| Estimated Massachusetts state tax @ 5.00% | $5,000 |
| FICA (6.2% SS + 1.45% Medicare) | $7,650 |
| Combined estimated tax | $29,362 |
| Estimated take-home | $70,638 |
Illustrative only — uses the TaxEase.money national-average state rate for Massachusetts and ignores state-specific deductions and credits. Run the live Massachusetts Income Tax Calculator for a personalized figure.
Compare Massachusetts With Other States
Massachusetts sits in a particular spot on the national tax map. These nearby states have similar effective rates:
Massachusetts side-by-side comparisons
Massachusetts Calculators & Resources
Massachusetts 2026 Tax FAQ
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Related Massachusetts Resources
Sources Used
Our data is sourced exclusively from official tax authorities and non-partisan policy institutes. Rates and thresholds are verified against the most recent official publication for tax year 2026.
- Internal Revenue Service (IRS) ↗Federal 2026 brackets, standard deduction (Rev. Proc. 2025-32).
- Tax Foundation — State Individual Income Tax Rates ↗Cross-state rate, bracket, and deduction comparison data.
- Congressional Research Service (CRS) ↗Non-partisan analysis of federal tax law and proposals.
- Massachusetts Department of Revenue ↗Official Massachusetts 2026 rate schedule, forms, and instructions.
Last updated for tax year 2026 on January 5, 2026. This page is informational and is not tax advice. Confirm rates with the Massachusetts Department of Revenue before filing.