---
title: "Massachusetts 1099 Tax Calculator 2026: Self-Employment & State Tax | TaxWren"
description: "Estimate 2026 Massachusetts state income tax, self-employment tax and federal income tax for freelancers and 1099 contractors, plus how much to set aside."
url: https://taxwren.com/1099-tax-calculator/massachusetts
---

2026 tax year · updated Oct 10, 2026

# Massachusetts 1099 tax calculator

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. Estimate your self-employment, federal and Massachusetts taxes below.

Estimated take-home

25.3% effective

For $85,000 of 1099 income · Single · Massachusetts

$63,470

$5,289 per month

Set aside 25% of every payment

That covers federal, self-employment and state tax on this income.

- Self-employment tax: $12,010
- Federal income tax: $5,790
- State income tax: $3,730
- Total estimated tax: $21,530

## 2026 quarterly payments (Form 1040-ES)

-   Q1 · due Apr 15, 2026
    
    $5,382
    
    Covers Jan 1 – Mar 31
    
-   Q2 · due Jun 15, 2026
    
    $5,382
    
    Covers Apr 1 – May 31
    
-   Q3 · due Sep 15, 2026
    
    $5,382
    
    Covers Jun 1 – Aug 31
    
-   Q4 · due Jan 15, 2027
    
    $5,382
    
    Covers Sep 1 – Dec 31
    

What this estimate assumes

-   Standard deduction (no itemizing)
-   No employees or business property (QBI wage limits treated as zero)
-   No child tax credit
-   No local income tax
-   Excludes 2025 law deductions for tips, overtime, seniors and car loan interest

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32.

## Taxes 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](/1099-tax-calculator/connecticut) | $2,770 | $20,570 | $64,430 |
| [New Hampshire](/1099-tax-calculator/new-hampshire) | $0 | $17,800 | $67,200 |
| [New York](/1099-tax-calculator/new-york) | $3,669 | $21,469 | $63,531 |
| [Rhode Island](/1099-tax-calculator/rhode-island) | $2,345 | $20,145 | $64,855 |
| [Vermont](/1099-tax-calculator/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.

Massachusetts income tax on $85,000 of 1099 profit

Take-home pay on a $75,000 salary

|  | 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](/federal-tax-brackets) · [All data updates](/tax-law-changes)

Sources: [Massachusetts revenue department](https://www.mass.gov/orgs/massachusetts-department-of-revenue), [Tax Foundation, State Individual Income Tax Rates and Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/), [IRS Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf). See our [methodology](/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.

Massachusetts at a glance

- Top income tax rate: 9%
- State tax on $85,000: $3,730
- Rank (1 = lowest): 44 of 51
- Set aside: 25%

Nearby states

-   [Massachusetts take-home pay calculator](/take-home-pay-calculator/massachusetts)
-   [Connecticut 1099 tax calculator](/1099-tax-calculator/connecticut)
-   [New Hampshire 1099 tax calculator](/1099-tax-calculator/new-hampshire)
-   [New York 1099 tax calculator](/1099-tax-calculator/new-york)
-   [Rhode Island 1099 tax calculator](/1099-tax-calculator/rhode-island)
-   [Vermont 1099 tax calculator](/1099-tax-calculator/vermont)

[Compare all states on the map](/states)