Massachusetts Earned Income Tax Credit Calculator
Figure basis: Official Massachusetts Department of RevenueThe Massachusetts earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 40% of your federal EITC. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the Massachusetts rule to give your state credit. The Massachusetts credit is refundable. Enter your details to see both your estimated federal EITC and your Massachusetts credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from Massachusetts Department of Revenue and verified for 2026.
A single filer in Massachusetts with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Massachusetts credit of $2,832.89 (40% of the federal credit).
How the Massachusetts EITC works
The Massachusetts credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then Massachusetts applies 40% of your federal EITC. The Massachusetts credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
Massachusetts EITC = federal EITC x Massachusetts percentage
Massachusetts moved to the front of the pack in 2023
Massachusetts sets its earned income tax credit at 40% of the federal EITC and pays it as a refundable amount, one of the most generous state match rates in the country. This calculator finds your federal credit, then applies the 40% Massachusetts rate to produce your state figure.
That 40% is recent. As part of the tax relief package signed in October 2023, Massachusetts raised its match from 30% to 40%, a one-third increase that applied from tax year 2023 onward and lifted the credit for every qualifying household at once. For a family collecting close to the maximum federal credit, the jump from 30% to 40% is worth several hundred dollars a year, which is why confirming that the rate is still 40% for your filing year matters before you rely on the number here.
Against its New England neighbors, Massachusetts now sits at the top alongside Connecticut, which also reached 40%, while Rhode Island pays 15%, Vermont pays 38% (and a full 100% for workers with no qualifying children), and New Hampshire offers nothing. Because the Massachusetts credit is refundable, it is paid in full even after your state tax reaches zero, so read the state line here as cash back rather than only a smaller bill. Verify the current 40% percentage with the Massachusetts Department of Revenue before filing.
Massachusetts EITC: frequently asked questions
How much is the Massachusetts earned income tax credit?
The Massachusetts EITC is 40% of your federal EITC. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Massachusetts credit of about $2,832.89. Enter your own details above for your figure.
Is the Massachusetts EITC refundable?
The Massachusetts credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
Do I qualify for the Massachusetts earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the Massachusetts credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026).
How is the Massachusetts EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then Massachusetts applies 40% of your federal EITC. This calculator does both steps for you.
Official sources
- Massachusetts EITC percentage and refundability: Massachusetts Department of Revenue, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.