Massachusetts Standard Deduction
The Massachusetts standard deduction is a flat amount you can subtract from your gross income before Massachusetts income tax is calculated, instead of itemising individual deductions. This page shows the Massachusetts standard deduction for tax year 2025 by filing status, sourced directly from the Massachusetts Department of Revenue, and calculates your Massachusetts taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Massachusetts itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Massachusetts provides. Use this alongside the Massachusetts income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Massachusetts standard deduction for 2025 is $4,400.00 (single) and $8,800.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $55,600.00 of Massachusetts taxable income.
Massachusetts standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $4,400.00 | Massachusetts Department of Revenue |
| Married filing jointly | $8,800.00 | Massachusetts Department of Revenue |
| Head of household | $8,800.00 | Massachusetts Department of Revenue |
| Married filing separately | $4,400.00 | Massachusetts Department of Revenue |
Massachusetts does not have a standard deduction. These amounts represent the Massachusetts personal exemption: $4,400 for single filers, $8,800 for married filing jointly and head of household, and $4,400 for married filing separately. An additional $1,000 exemption applies for each dependent. Personal exemptions are set under MGL c. 62 §3B.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Massachusetts standard deduction: frequently asked questions
What is the Massachusetts standard deduction for 2025?
For tax year 2025, the Massachusetts standard deduction is $4,400.00 for single filers and $8,800.00 for married couples filing jointly, as published by the Massachusetts Department of Revenue. It is subtracted from your gross income to give your Massachusetts taxable income.
How does the Massachusetts standard deduction affect my tax?
The standard deduction lowers your Massachusetts taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $4,400.00 standard deduction has $55,600.00 of Massachusetts taxable income before any other adjustments.
Should I take the Massachusetts standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Massachusetts exceed the standard deduction of $4,400.00 (single) or $8,800.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Massachusetts Department of Revenue.
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 standard deduction (tax year 2025): Massachusetts Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.