Massachusetts Income Tax Calculator
Massachusetts income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Massachusetts state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Massachusetts state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Massachusetts Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Massachusetts applies a flat income tax rate of 5% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,780.00, an effective rate of 4.63%.
How Massachusetts income tax works
Massachusetts imposes a flat 5.0% income tax on most income under MGL c. 62 §4. In addition, a 4% surtax (the Millionaires' Surtax, established by the Fair Share Amendment to the Massachusetts Constitution, Article XLIV) applies to annual taxable income exceeding $1,000,000 effective January 1, 2023. This results in an effective rate of 9.0% on income above the $1 million threshold. The $1 million threshold is indexed annually for inflation. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
Massachusetts income tax: frequently asked questions
How much is the Massachusetts income tax on a $60,000 salary?
A single filer earning $60,000 a year in Massachusetts has a taxable income of $55,600.00 after the standard deduction. The computed state income tax is $2,780.00, an effective rate of 4.63%. Enter your own income above for an exact figure.
What is the Massachusetts state income tax rate?
Massachusetts applies a flat income tax rate of 5% to all taxable income, regardless of income level or filing status.
What filing statuses does Massachusetts income tax apply to?
Massachusetts income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Massachusetts' state income tax rate for 2025?
Massachusetts imposes a flat 5.0% income tax on most taxable income under MGL c. 62 §4. An additional 4% surtax applies to annual taxable income above $1,000,000 (indexed for inflation), making the effective rate on income above that threshold 9.0%. The surtax was established by the Fair Share Amendment to the Massachusetts Constitution, effective January 1, 2023.
What personal exemptions does Massachusetts allow?
Massachusetts does not use a standard deduction. Instead, it provides personal exemptions under MGL c. 62 §3B: $4,400 for single filers, $8,800 for married filing jointly and head of household filers, and $4,400 for married filing separately. An additional $1,000 exemption is allowed for each qualifying dependent.
Who pays the Massachusetts Millionaires' Surtax?
The 4% surtax applies to Massachusetts residents and non-residents with Massachusetts taxable income exceeding approximately $1,000,000 in a tax year. The threshold is indexed annually for inflation. Income up to the threshold is taxed at the standard 5.0% flat rate; income above the threshold is taxed at 9.0% total (5% plus the 4% surtax). The surtax was approved by voters in November 2022 and took effect January 1, 2023 under Article XLIV of the Massachusetts Constitution.
Does Massachusetts have a capital gains tax?
Yes. Massachusetts taxes short-term capital gains (assets held 12 months or less) at 8.5%, which is higher than the standard 5.0% rate. Long-term capital gains on most assets are taxed at the standard 5.0% rate. The Millionaires' Surtax applies to all income types, so capital gains that push total income above $1,000,000 are subject to the additional 4% surtax.
Official sources
- Massachusetts income tax rates (tax year 2025): Massachusetts Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.