Massachusetts paycheck taxes at a glance
| State income tax | 5% to 9% (2 brackets) |
|---|---|
| Standard deduction | None |
| Personal exemption | $4,400 single, $8,800 joint, $6,800 head of household |
| Per dependent | $1,000 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | MA PFML 0.46% to $184,500 |
| Reciprocity | None |
| Figures | Tax year 2026 |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Massachusetts income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Massachusetts also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
An $85,000 salary in Boston, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $3,269.23 | $85,000 |
| Federal income tax | − $379.62 | − $9,870 |
| Social Security and Medicare | − $250.10 | − $6,503 |
| Massachusetts income tax | − $151.15 | − $3,930 |
| MA PFML | − $15.04 | − $391 |
| Take-home pay | $2,473.33 | $64,307 |
Single, paid every two weeks (26 paychecks). Massachusetts taxable income is $78,600 and the state tax is $3,930, an effective 4.624% of gross pay. The $4,400 exemption and the $2,000 FICA deduction come off before the 5% rate applies, so the effective state rate ends up a little under 5%.
A $150,000 household in Worcester, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $5,769.23 | $150,000 |
| 401(k) at 6% | − $346.15 | − $9,000 |
| Federal income tax | − $344.62 | − $8,960 |
| Social Security and Medicare | − $441.35 | − $11,475 |
| Massachusetts income tax | − $212.69 | − $5,530 |
| MA PFML | − $26.54 | − $690 |
| Take-home pay | $4,397.88 | $114,345 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Massachusetts taxable income is $128,200 and the state tax is $5,530, an effective 3.687% of gross pay. The 401(k) deferral lowers Massachusetts wages, each child adds a $1,000 exemption, and the $440 Child and Family Tax Credit per child under 13 comes straight off the tax.
PFML: up to 0.46% of your pay
Massachusetts Paid Family and Medical Leave is funded by a 0.88% contribution on wages in 2026. Employers with 25 or more workers must pay at least 0.42%; the rest, up to 0.46% (0.18% for family leave and 0.28% for medical leave), can be withheld from your paycheck. Small employers can withhold the full 0.46% and pay nothing themselves. Contributions stop at the Social Security wage base of $184,500, so the most an employee pays is $848.70. Some employers cover part of the employee share, which would raise your take-home pay. A 2026 law changes the split between employer and employee from January 2027.
The 4% surtax on income over $1,107,750
Voters approved a 4% surtax in 2022. It applies to taxable income above a threshold that is raised for inflation each year: $1,107,750 for 2026, up from $1,083,150 in 2025. Married couples filing jointly share one threshold, so the surtax can start sooner for a high-earning couple than for two single people. Employers withhold at 9% on wages above the threshold. For almost everyone else, Massachusetts is a simple 5% tax.
Deductions and credits the calculator includes
- Personal exemption: $4,400 single or married filing separately, $6,800 head of household, $8,800 joint, plus $1,000 for each dependent.
- FICA deduction: Social Security and Medicare you paid, up to $2,000 per person.
- Child and Family Tax Credit: $440 per dependent child under 13 (not for married filing separately).
- No Tax Status and Limited Income Credit for low incomes.
Traditional 401(k) deferrals, HSA contributions and cafeteria-plan premiums are excluded from Massachusetts wages. The rent deduction (half your rent, up to $4,000) is not included, so renters may owe a little less than shown.
Working across state lines
Massachusetts has no reciprocal agreements. If you live in another state and work in Massachusetts, Massachusetts taxes the wages you earn for work done here. That matters most for New Hampshire residents, who pay Massachusetts tax on those wages and have no home-state income tax to offset it. Massachusetts residents who work in another state pay that state’s tax and claim a credit for it on Form 1.
Massachusetts payroll deductions besides income tax
- Paid Family and Medical Leave (PFML): Employers may withhold up to 0.46% of wages for PFML in 2026 (0.18% family leave plus 0.28% medical leave), on pay up to the $184,500 Social Security wage base.
Massachusetts vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Massachusetts | 5% to 9% (2 brackets) | $3,775 | $57,818 |
| New York | 3.9% to 10.9% (9 brackets) | $3,808 | $57,784 |
| Vermont | 3.35% to 8.75% (4 brackets) | $2,572 | $59,020 |
| New Hampshire | None on wages | $0 | $61,593 |
| Connecticut | 2% to 6.99% (7 brackets) | $3,850 | $57,743 |
| Rhode Island | 3.75% to 5.99% (3 brackets) | $3,021 | $58,572 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.