How much is Massachusetts income tax?
Massachusetts income tax at 3 levels of Massachusetts taxable income — what is left after Massachusetts's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $2,5005.0% effective · 5% marginal | $2,5005.0% effective · 5% marginal |
| $100,000 | $5,0005.0% effective · 5% marginal | $5,0005.0% effective · 5% marginal |
| $250,000 | $12,5005.0% effective · 5% marginal | $12,5005.0% effective · 5% marginal |
What is Massachusetts's income tax rate for 2026?
| Taxable income | Rate |
|---|---|
| All taxable income | 5% |
Massachusetts's published top rate is 9%: an extra 4% surtax applies to the very highest incomes, and the figures on this page leave it out.
Source: M.G.L. c. 62 §4(b) — Part B floor of 5% with a downward-only ratchet; §4(a)(1) for the 8.5% short-term rate, checked September 14, 2026.
Can you deduct Massachusetts income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Massachusetts taxable income owes about $12,500 in Massachusetts income tax — 31% of that cap before any property tax.
SALT cap workaroundsAre HSA contributions deductible in Massachusetts?
Yes. Massachusetts follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Massachusetts taxable income as well as federal.
Does Massachusetts follow federal bonus depreciation?
No. Massachusetts does not conform to federal bonus depreciation, so the bonus claimed federally is added back on your MA return.
Rental depreciation calculatorHow does Massachusetts tax short-term capital gains?
At 8.5% — above the 5% Massachusetts charges on wages and long-term gains — for assets held a year or less.
Does Massachusetts give a tax break for 529 plan contributions?
Yes. Massachusetts lets you deduct up to $1,000 a year of contributions to Massachusetts's own 529 plan ($2,000 on a joint return). Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorDoes Massachusetts take a disability or paid-leave tax out of paychecks?
Yes. Massachusetts employees pay MA PFML through payroll: 0.46% of wages for 2026, on wages up to $184,500. It comes out on top of federal payroll taxes and Massachusetts income tax withholding.
What is the property tax rate in Massachusetts?
Massachusetts's average effective property tax rate is 1.07% — the 17th highest of 51 jurisdictions and 1.2 times the national average of 0.9%. That is about $1,070 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in Massachusetts each year?
Deductsy budgets about $500 a year for a Massachusetts LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Massachusetts's business filing office.
Massachusetts S-corp tax calculatorHow do Massachusetts taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| Massachusetts | 9% | $5,000 | 1.07% |
| Connecticut | 6.99% | $4,975 | 1.81% |
| New Hampshire | None | $0 | 1.66% |
| New York | 10.9% | $5,336 | 1.55% |
| Rhode Island | 5.99% | $4,016 | 1.21% |
| Vermont | 8.75% | $4,995 | 1.59% |
On $100,000 of taxable income a single filer's Massachusetts income tax is $5,000 — more than in 4 of 5 neighboring states. The lowest is New Hampshire at $0; the highest is New York at $5,336. Massachusetts's average property tax rate is higher than in none of the 5.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
More Massachusetts tax notes
- The 2022 'Millionaire Tax' (Question 1) adds a surtax on income above an indexed threshold.
Tax moves that matter most for Massachusetts
That is the 17th highest of 51 and 1.2 times the national average, so property tax does much of the work of filling the SALT cap. Bunching two years of property tax into one can push itemized deductions past the standard deduction in alternate years.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The Massachusetts calculator adds Massachusetts's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and Massachusetts income tax.
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