Massachusetts Income Tax Calculator 2026

Massachusetts Income Tax: 5.0% Flat Rate

Massachusetts uses a flat income tax rate of 5.0%, meaning all taxable income is taxed at the same rate regardless of how much you earn. Massachusetts added a 4% surtax on income over $1 million in 2023, making the effective top rate 9%.

On top of the 5.0% state tax, Massachusetts residents also pay federal income tax ranging from 10% to 37%. This calculator combines both federal and Massachusetts state tax to show your total liability, effective rate, and take-home pay.

How Massachusetts's Flat Tax Compares

A flat tax simplifies filing — you pay 5.0% on all taxable income without navigating multiple brackets. Compared to the national median top state rate of around 5.5%, Massachusetts's 5.0% rate is below average. For a single filer earning $100,000, the Massachusetts state tax would be approximately $5,000.

States with flat taxes tend to have simpler returns and more predictable tax bills. The trade-off is that lower-income residents pay the same percentage as higher earners, unlike graduated systems where rates increase with income.

Reducing Your Massachusetts Tax Bill

While you cannot change the flat rate, you can reduce your taxable income. Contributions to traditional 401(k) and IRA accounts reduce both your federal and Massachusetts state taxable income. The 2026 401(k) limit is $24,500 ($32,500 with catch-up for age 50+). HSA contributions are also pre-tax for both federal and state purposes in most states.