Massachusetts income tax and brackets 2026
Massachusetts taxes income at one flat rate of 5% in 2026. A single filer earning $75,000 in Massachusetts owes about $11,100 in federal and state income tax, an effective rate of 14.8%.
Income tax · 2026
See the brackets $11,100for the year
Effective rate 14.8% of income
Federal income tax$7,67069.1%
Massachusetts income tax$3,43030.9%
Taxable income
$58,900
Top federal rate
22%
Top Massachusetts rate
5%
Massachusetts tax brackets 2026
Massachusetts brackets · 2026
5%flat rate
One flat rate
Rate
5%
Taxable income
$68,600
Tax
$3,430
Massachusetts brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 5%You | All taxable income | 5% of taxable income |
| Plus 4% on taxable income over $1,107,750 (4% surtax on taxable income over $1,107,750). | ||
Massachusetts at a glance
- Income tax
- 5% flat
- Personal exemption
- $4,400
- Massachusetts Paid Family and Medical Leave
- 0.46%
- Local income tax
- None
- Sales tax
- 6.25%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4MassachusettsMassachusetts's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Massachusetts income tax questions
What are the Massachusetts tax brackets for 2026?
Massachusetts has one flat rate of 5% on taxable income, so every taxable dollar pays the same rate.
How much income tax do I pay on $75,000 in Massachusetts?
A single filer earning $75,000 owes about $7,670 in federal income tax and $3,430 in Massachusetts income tax for 2026, $11,100 in all. That is 14.8% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Massachusetts's brackets change?
The 5% rate and the personal exemptions are fixed in law; only the 4% surtax threshold is indexed ($1,083,150 for 2025, $1,107,750 for 2026).
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Massachusetts gives a $4,400 personal exemption instead.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Massachusetts Department of Revenue
- Bloomberg Tax, Massachusetts releases draft 2026 withholding methods (surtax threshold $1,107,750)
- Massachusetts DOR, 2026 Form 1-ES instructions (surtax threshold; mass.gov blocked direct reading)
- M.G.L. c. 62 s. 3 (personal exemptions $4,400 / $6,800 / $8,800; $2,000 retirement and payroll-tax deduction; rent deduction)
- NFP, 2026 Massachusetts PFML rates and benefits released (0.88%, employee 0.46%)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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