2026 Massachusetts income tax brackets
Single
| Taxable income | Rate |
|---|---|
| $0 – $1,107,750 | 5% |
| over $1,107,750 | 9% |
Massachusetts's married filing jointly and head of household brackets aren't loaded yet. For those statuses the calculator shows a labeled single-filer estimate.
How Massachusetts taxable income is figured
Massachusetts has no standard deduction. A personal exemption of $4,400 (single), $8,800 (married filing jointly) or $6,800 (head of household) comes off before the rate applies. Dependents aren't included. Pre-tax 401(k), health and HSA deductions are assumed to reduce Massachusetts wages the same way they reduce federal wages.
- Massachusetts has a state PFML payroll program with employee contributions. Those contributions are not included in this estimate.
Local income taxes in Massachusetts
Massachusetts has no local income taxes. The 9% top layer is the 5% flat tax plus the 4% Fair Share surtax on income over the 2026 threshold of $1,107,750.
Local taxes are shown for information only. The calculator doesn't add them to your result.
Minimum wage, tips and overtime in Massachusetts
The minimum wage used for Massachusetts is $15.00 an hour. Tipped employees may be paid a cash wage of $6.75 with a tip credit of up to $8.25, as long as wages plus tips reach the full minimum. Check a shift with the tipped wage calculator.
No daily overtime rule; overtime follows the federal FLSA standard of 1.5x for hours over 40 in a workweek.
Massachusetts take-home pay at common salaries
| Salary | Federal | MA state | FICA | Take-home / yr | Per biweekly check |
|---|---|---|---|---|---|
| $40,000.00 | $2,620.00 | $1,780.00 | $3,060.00 | $32,540.00 | $1,251.54 |
| $60,000.00 | $5,020.00 | $2,780.00 | $4,590.00 | $47,610.00 | $1,831.15 |
| $85,000.00 | $9,870.00 | $4,030.00 | $6,502.50 | $64,597.50 | $2,484.52 |
| $120,000.00 | $17,570.00 | $5,780.00 | $9,180.00 | $87,470.00 | $3,364.23 |
Single filer, paid biweekly, no pre-tax deductions, 2026 rules. Computed by the same engine as the calculator above.
Massachusetts paycheck FAQs
- What is the Massachusetts income tax rate in 2026?
- Massachusetts taxes wages at rates from 5% to 9%, depending on taxable income.
- How much is taken out of a $60,000 salary in Massachusetts?
- For a single filer paid biweekly with no pre-tax deductions: federal income tax $5,020.00, Massachusetts income tax $2,780.00, Social Security $3,720.00 and Medicare $870.00. That leaves $47,610.00 a year, or $1,831.15 per paycheck. See the notes above for what this estimate leaves out.
- Does Massachusetts have a standard deduction?
- Massachusetts has no standard deduction. A personal exemption of $4,400 (single), $8,800 (married filing jointly) or $6,800 (head of household) comes off before the rate applies. Dependents aren't included.
- Does Massachusetts have local income taxes?
- Massachusetts has no local income taxes. The 9% top layer is the 5% flat tax plus the 4% Fair Share surtax on income over the 2026 threshold of $1,107,750.
- What is the tipped minimum wage in Massachusetts?
- $6.75 an hour in cash wages, with a tip credit of up to $8.25, so tips must bring the total to at least $15.00.
Sources for Massachusetts figures
Every Massachusetts figure on this page was last checked on against these sources:
- https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income — mass.gov (tax year 2026, checked 2026-10-18)
- https://www.dol.gov/agencies/whd/state/minimum-wage/tipped — dol.gov (tax year 2026, checked 2026-10-18)
Federal figures: see the methodology page.
Nearby states
More Massachusetts pay tools
- Overtime pay in Massachusetts
- Massachusetts tipped wage calculator
- All state paycheck calculators
- How the MA math works
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