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NetWageTax

Tax year 2026. Federal, FICA, and state rules last checked . How we calculate

Massachusetts state income tax 2026

Massachusetts taxes wages at a single 5% rate after roughly $4,400 of income that goes untaxed. A single filer earning $65,000 owes an estimated $3,030 for 2026, an effective rate of 4.66%.

Last reviewed . Data: 2026 tax year (laws enacted through mid-2026).

Tax type
Flat tax
Rate
5% flat tax
Estimated tax on $65,000 (single filer)
$3,030
Local income taxes
None
Calculate your Massachusetts paycheckTips and overtime calculator

How Massachusetts taxes wages

Flat 5%, plus a 4% surtax on taxable income above $1,107,750 for 2026 (the "millionaires tax"). Our estimate includes the surtax.

At $65,000 of wages, that is the 39th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.

Its 5% rate is the 15th-lowest of the 16 flat-tax states.

Example: $65,000 salary, single filer

State income tax on a $65,000 salary
Wages$65,000
Income not taxed (approx. deduction, exemptions)−$4,400
Income taxed$60,600
Flat rate× 5%
Estimated Massachusetts income tax$3,030

That works out to about $253 a month, or an effective rate of 4.66% of wages.

Calculators for Massachusetts

  • Paycheck calculator

    Take-home pay after federal income tax, Social Security, Medicare, and Massachusetts income tax, with Massachusetts selected.

  • Tips and overtime calculator

    Your federal deduction for qualified tips and overtime, with Massachusetts selected and its state rules applied to the Massachusetts estimate.

  • Senior deduction calculator

    A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.

  • Car loan interest calculator

    A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.

Does Massachusetts tax tips and overtime?

Massachusetts does not follow the federal tips and overtime deduction. Massachusetts doesn’t adopt the federal tips deduction (Sec. 70201) or the overtime deduction (Sec. 70202).

Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by Massachusetts, and our estimate taxes your full wages.

Source: Massachusetts DOR: TIR 26-4, June 23, 2026. Checked . See how every state treats tips and overtime

To see your federal deduction and Massachusetts tax together, open the tips and overtime calculator with Massachusetts selected.

Massachusetts vs. neighboring states

Massachusetts has the highest estimated bill among its neighbors. Workers in New Hampshire, Rhode Island, Vermont, Connecticut, and New York would owe less on the same salary.

StateEst. tax on $65,000vs. Massachusetts
New Hampshire$0−$3,030
Rhode Island$1,821−$1,209
Vermont$1,823−$1,207
Connecticut$2,828−$203
New York$2,913−$117

Official source

For forms, exact brackets, and filing deadlines, go to the official Massachusetts tax agency website.

All states and DC on the map

Estimates cover Massachusetts income tax on wages for a single filer and exclude local taxes and state credits. They are not tax advice. See our disclaimer and how we calculate.