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Massachusetts taxes at a glance (2026)

Massachusetts has a flat 5.00% income tax with a standard deduction of $0 (single) / $0 (married). 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.