TaxWrenTaxes for Massachusetts freelancers in 2026
Single filers get a personal exemption of $4,400.
On $85,000 of 1099 profit, a single filer owes about $3,730 in Massachusetts income tax on top of $17,800 in federal taxes. That ranks 44th lowest of 51 (50 states and DC), $1,001 more than the median state.
Every neighboring state with a different tax charges less on the same income; New Hampshire would save $3,730 a year.
Massachusetts adjusts its brackets for inflation but had not published its 2026 thresholds when this page was updated, so the 2025 thresholds are used. The rates themselves are current.
Massachusetts income tax brackets (2025 thresholds)
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 5% | $0 | $0 |
| 9% | $1,083,150 | $1,083,150 |
Massachusetts vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Massachusetts | $3,730 | $21,530 | $63,470 |
| Connecticut | $2,770 | $20,570 | $64,430 |
| New Hampshire | $0 | $17,800 | $67,200 |
| New York | $3,669 | $21,469 | $63,531 |
| Rhode Island | $2,345 | $20,145 | $64,855 |
| Vermont | $2,753 | $20,554 | $64,447 |
How Massachusetts taxes changed
Massachusetts's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $3,730.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 9% | 9% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $3,730 | $3,730 |
| Take-home on a $75,000 salary | $57,784 | $58,063 |
Each year uses that year's federal and Massachusetts rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Massachusetts revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Massachusetts 1099 tax FAQ
Does Massachusetts have a state income tax?
Massachusetts has a graduated income tax with 2 rates from 5% to 9%; the top rate starts at $1,083,150 of taxable income for single filers.
How much should a freelancer in Massachusetts set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,730 Massachusetts income tax. Use the calculator for your own income, expenses and filing status.
What is the top Massachusetts income tax rate in 2026?
9%. Massachusetts has a graduated income tax with 2 rates from 5% to 9%; the top rate starts at $1,083,150 of taxable income for single filers.
Do I need to make estimated tax payments to Massachusetts?
Generally yes, if you expect to owe state tax that is not covered by withholding. Massachusetts sets its own thresholds and due dates; check the Massachusetts revenue department's estimated payment rules.