Massachusetts has a flat 5% state income tax — straightforward, but still a meaningful chunk of your paycheck. See your exact take-home after all federal and state taxes.
Massachusetts taxes all wages at a flat 5% rate. The personal exemption reduces taxable income slightly: $4,400 for single filers, $8,800 for married filing jointly. There is no Massachusetts local income tax — workers in Boston, Cambridge, or Worcester pay only the 5% state rate.
Massachusetts has a flat 5% income tax rate, but since 2023 there's a wrinkle for high earners: a 4% surtax applies to income above $1,000,000 per year. That means Massachusetts residents earning over $1M effectively pay a 9% state income tax rate on the excess — making Massachusetts one of the more expensive states for top earners, despite what the flat-5% headline suggests. For everyone under $1M, 5% is straightforward with no brackets to navigate.
Massachusetts workers also see PFML withholding on every paycheck. The Paid Family and Medical Leave (PFML) program deducts 0.88% of wages from most employees. This isn't income tax — it funds a state insurance program that provides paid leave for medical or family reasons — but it does reduce your take-home pay just like a tax. On a $75,000 salary, that's about $660 per year, or roughly $25 per biweekly paycheck. Many workers don't notice it as a separate line item and wonder why their Massachusetts take-home is slightly lower than a simple 5% calculation would suggest.
Massachusetts has no local income tax anywhere in the state — not in Boston, Cambridge, Worcester, or Springfield. This is a genuine advantage over states where city-level taxes add another layer. A worker in Boston pays only the 5% state rate on wage income, while a comparable worker in New York City pays NYC's local tax on top of New York State income tax. For tech and biotech workers considering Boston vs. New York roles, the absence of a city-level tax is a meaningful take-home difference.
Massachusetts does not tax Social Security income. It also exempts pension income received from the Massachusetts state employee pension system. Private retirement account distributions (401k, IRA) are taxable at the standard 5% rate, making Massachusetts moderately favorable for retirees compared to states that tax all retirement income without exemption.
| Income | Filing Status | Rate |
|---|---|---|
| All wages & salaries | All filing statuses | 5.0% flat |
Personal exemption: $4,400 (single) / $8,800 (married). Rate applies to income after the personal exemption is subtracted. No MA local income tax.
Estimates only. MA flat 5% rate with $4,400 personal exemption (single) / $8,800 (married). Consult a tax professional for advice.
| Gross Pay (this check) | $0.00 |
| Federal Income Tax | −$0.00 |
| Massachusetts State Tax (5%) | −$0.00 |
| Social Security (6.2%) | −$0.00 |
| Medicare (1.45%) | −$0.00 |
| Net Take-Home Pay | $0.00 |
Massachusetts has a flat 5% state income tax for 2026 — one rate applies to all wages regardless of income level. The personal exemption of $4,400 (single) or $8,800 (married) reduces your MA taxable income before the 5% is applied. For a single filer earning $75,000, MA state tax is approximately (75,000 − 4,400) × 5% = $3,530.
Four taxes are withheld from a Massachusetts paycheck: federal income tax (progressive 10%–37%), Massachusetts state income tax (flat 5%), Social Security (6.2% up to $184,500), and Medicare (1.45%). There is no Massachusetts local income tax. Some employers also withhold Massachusetts paid family and medical leave (PFML) contributions (~0.88% of wages), which are not income taxes but do reduce net pay.
No. Massachusetts does not impose a local or city income tax on wages. Residents of Boston, Worcester, Springfield, Cambridge, or any other Massachusetts city pay only the statewide 5% flat rate. This differs significantly from New York, where New York City residents pay an additional 3%+ city income tax on top of the state rate.
New Hampshire has no state income tax on wages, making it one of the most attractive states for workers just across the border from Massachusetts. On a $75,000 salary, a Massachusetts resident pays roughly $3,530 in state income tax that a New Hampshire resident avoids entirely. This is why many workers in the greater Boston/NH border area consider NH residency — though NH has other taxes (property tax is significantly higher).
The Massachusetts personal exemption for 2026 is $4,400 for single filers and $8,800 for married filing jointly. There is also a $1,000 exemption per dependent. Unlike the federal standard deduction, Massachusetts uses personal exemptions rather than a standard deduction. These amounts reduce your MA taxable income before the 5% rate is applied.
Massachusetts does not tax most Social Security benefits or federal, state, and local government pensions. Private pensions are generally taxable at the 5% rate. Military retirement pay is exempt. IRA and 401(k) distributions that were previously taxed by MA are not taxed again on withdrawal. For most retirees with primarily Social Security and pension income, MA's effective state tax rate is lower than the nominal 5%.
On a $75,000 salary paid biweekly ($2,885 per check), Massachusetts withholds approximately $136 per paycheck in state income tax. On $100,000 ($3,846/check), it's about $185 per paycheck. On $150,000, about $282 per paycheck. The math is simple: roughly 5% of each paycheck minus a prorated personal exemption, which works out to slightly under 5% of gross.
Massachusetts PFML is a payroll contribution (not an income tax) that funds paid leave benefits. For 2026, most employees contribute approximately 0.88% of wages, split between medical leave and family leave portions. On a $75,000 salary that's about $660/year withheld. In exchange, employees can receive up to 26 weeks of paid family/medical leave when needed, replacing a portion of lost wages. PFML withholding is separate from income tax.