Massachusetts income tax at common incomes
Wages only, standard deduction, 2026. Federal + Massachusetts tax; Social Security and Medicare not included.
| Wages | State (single) | Total (single) | Total (married) |
|---|---|---|---|
| $40,000 | $1,780 | $4,400 (11.0%) | $2,340 |
| $60,000 | $2,780 | $7,800 (13.0%) | $5,400 |
| $75,000 | $3,530 | $11,200 (14.9%) | $7,950 |
| $100,000 | $4,780 | $17,950 (17.9%) | $12,200 |
| $150,000 | $7,280 | $32,014 (21.3%) | $22,400 |
| $250,000 | $12,280 | $64,034 (25.6%) | $49,528 |
Massachusetts brackets
5% over $0 · 9% over $1,083,150 (single, 2025 thresholds).
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 | $57,439 | $57,718 |
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. Methodology.
Massachusetts income tax FAQ
What is the Massachusetts income tax rate for 2026?
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. The top rate is 9%.
How much Massachusetts income tax do I pay on $75,000?
About $3,530 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.
Does Massachusetts have local income taxes?
No. Massachusetts localities do not levy a separate income tax.