Massachusetts's flat 5% income tax
Massachusetts taxes income at a flat 5%, whatever the amount and filing status. The calculator applies no Massachusetts standard deduction; Massachusetts's personal exemptions and credits are not modelled, so the estimate can run a little high.
On top of the brackets, Massachusetts adds 4% on taxable income above $1,107,750.
These rates have been unchanged since 2020. It was checked on 2026-09-30 against Massachusetts DOR 2026 Form 1-ES (5%; surtax threshold for tax year 2026 is $1,107,750).
Massachusetts and federal income tax by income
At the calculator's default $85,000, Massachusetts takes $4,250 of a $14,120 total income tax bill, or 30%. Filing status matters too: a married couple filing jointly on $170,000 owes Massachusetts $8,500 — exactly what two single filers earning $85,000 each would pay.
| Gross income | Massachusetts tax | Massachusetts rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $1,500 | 5.00% | $1,420 | 9.73% |
| $50,000 | $2,500 | 5.00% | $3,820 | 12.64% |
| $65,000 | $3,250 | 5.00% | $5,620 | 13.65% |
| $85,000 (default) | $4,250 | 5.00% | $9,870 | 16.61% |
| $100,000 | $5,000 | 5.00% | $13,170 | 18.17% |
| $125,000 | $6,250 | 5.00% | $18,734 | 19.99% |
| $200,000 | $10,000 | 5.00% | $36,734 | 23.37% |
| $300,000 | $15,000 | 5.00% | $68,134 | 27.71% |
| $400,000 | $20,000 | 5.00% | $103,134 | 30.78% |
Marginal tax rate in Massachusetts
The next dollar a single filer earns above $85,000 is taxed at 27%: 22% federal and 5% by Massachusetts. Because Massachusetts's rate is flat, its share of a raise stays 5% at any income.