Massachusetts Income Tax 2026
Massachusetts has a flat 5.00% income tax for 2026. The standard deduction is $0 (single) / $0 (married filing jointly). Flat 5% tax on most taxable income (wages, interest, dividends, long-term capital gains). 4% "Fair Share" millionaire surtax applies to taxable income above $1,107,750 for tax year 2026 (inflation-adjusted up from $1,083,150 in 2025), making the effective top rate 9%. The surtax threshold is the SAME for Single and MFJ (it is per-return, not doubled for joint filers, creating a marriage penalty). No standard deduction; MA uses personal exemptions instead: $4,400 single/MFS, $6,800 head of household, $8,800 MFJ, plus $1,000 per dependent and additional exemptions for age 65+ and blindness. Short-term capital gains taxed at 8.5% (separate rate, not in wage schedule). No local/city income taxes. Social Security benefits are fully exempt from MA income tax. Most government and private pension income is taxable, but contributory federal/MA public pensions and Social Security are excluded. Personal exemptions and several credits (e.g., circuit breaker, earned income credit, child/family credit) reduce liability.
Massachusetts tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0 - $1,107,750 | 5.00% |
| $1,107,750+ | 9.00% |
Tax on common incomes in Massachusetts (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $1,000 | $17,080 |
| $25,000 | $1,250 | $20,948 |
| $30,000 | $1,500 | $24,785 |
| $35,000 | $1,750 | $28,553 |
| $40,000 | $2,000 | $32,320 |
| $45,000 | $2,250 | $36,088 |
| $50,000 | $2,500 | $39,855 |
| $55,000 | $2,750 | $43,623 |
| $60,000 | $3,000 | $47,390 |
| $65,000 | $3,250 | $51,158 |
2026 figures. Source: Massachusetts Department of Revenue + Tax Foundation. Not tax advice.