Tax Year 2026Updated July 22, 2026

Massachusetts Paycheck Calculator 2026

Q: What taxes are deducted from my Massachusetts paycheck?

Your Massachusetts paycheck has deductions for federal income tax (10%-37%), FICA (Social Security + Medicare), and Massachusetts state income tax using graduated brackets (2 brackets).

Q: How do Massachusetts's income tax brackets work?

Massachusetts uses a graduated (progressive) income tax with 2 brackets. Each bracket applies only to income within that range, not your entire income. For example, if you earn enough to reach the third bracket, only the income above the second bracket's threshold is taxed at the third bracket's rate.

Q: What tax bracket am I in for Massachusetts?

Your Massachusetts bracket depends on your taxable income (after deductions) and filing status. The calculator above shows your effective state tax rate, which is usually lower than your marginal bracket rate because lower portions of your income are taxed at lower rates.

Q: Does Massachusetts's millionaire surtax apply to my bonus?

If your total taxable income (including the bonus) exceeds $1,107,750 , the surtax applies to income above that threshold. For supplemental wages like bonuses, Massachusetts may withhold at a supplemental rate, but your actual liability depends on your total annual income.

Q: Does Massachusetts conform to the OBBBA overtime and tips deductions?

Massachusetts has not yet confirmed whether it will conform to the federal OBBBA deductions for overtime pay and tip income. Until the state legislature or tax authority acts, these deductions reduce only your federal taxable income. Your Massachusetts state income tax on those wages remains unchanged.

This calculator estimates your take-home pay as a Massachusetts worker after federal income tax, FICA, and Massachusetts's 2-bracket graduated income tax (rates from 5.00% to 9.00%). This includes a surtax on income above $1,107,750. Enter your salary, pay frequency, and filing status below.

Massachusetts Income Tax Brackets 2026

Taxable Income	Rate
$0 - $1,107,750	5.00%
Over $1,107,750	9.00%

Source: Massachusetts Tax Authority

Retirees may benefit from partial pension income exclusions.

Millionaire Surtax in Massachusetts

Massachusetts imposes an additional surtax on taxable income exceeding $1,107,750. This means high earners face a combined top rate that is among the highest in the nation. The surtax applies to all filing statuses.

Massachusetts Personal Exemption System

Instead of a standard deduction, Massachusetts uses a personal exemption system. The exemption is $4,400 for single filers and $8,800 for married filing jointly. This amount is subtracted from your gross income before Massachusetts's graduated tax brackets are applied. The personal exemption may phase out at higher income levels.

Wide First Bracket in Massachusetts

Massachusetts's first tax bracket spans from $0 to $1,107,750 at only 5.00%. This wide low-rate bracket means most moderate-income Massachusetts workers owe relatively little state income tax compared to states with narrower brackets. A worker earning $50,000 in Massachusetts may face a noticeably lower effective state tax rate than a comparable worker in states where higher rates begin at $25,000–$30,000 of taxable income.

How Your Massachusetts Paycheck Is Calculated

Gross pay: Your annual salary divided by the number of pay periods.
Federal income tax: 2026 progressive brackets (10%-37%) after the federal standard deduction of $16,100 (single) or $32,200 (MFJ).
Social Security: 6.2% on wages up to $184,500.
Medicare: 1.45% on all wages, plus 0.9% above $200,000 (single).
Massachusetts state income tax: 2-bracket progressive system (5.00% to 9.00%).

Retirement Income in Massachusetts

Massachusetts offers a partial exclusion for pension and retirement income. Some retirement income may be exempt or receive preferential treatment depending on the source and amount. Massachusetts does not tax Social Security benefits. Most pension and retirement income is fully taxable at the 5% rate. Some government pension income (e.g., federal, MA state/local, military) may be partially or fully exempt.

What Else Comes Out of Your Paycheck in Massachusetts

Beyond federal income tax, FICA, and Massachusetts state income tax, Massachusetts has additional payroll deductions that may appear on your pay stub:

Program	Employee Rate	Notes
Massachusetts Paid Family & Medical Leave (PFML)	0.46%	Paid family/medical leave - may also apply

Note: These deductions are not yet computed into the net pay estimate above. They are shown as informational lines because rates require verification. Your actual take-home pay may be lower by these amounts.

Worked Examples

Example 1: $95,000/year - Married Filing Jointly, Semi-monthly

Profile: $95,000 annual salary, Married Filing Jointly filer, paid semimonthly (24 paychecks/year)

Gross per period: $3,958.33
Federal income tax: -$293.33
Social Security: -$245.42
Medicare: -$57.40
Massachusetts state income tax: -$197.92
Net take-home pay: $3,164.26 per paycheck ($75,942/year)
Effective total tax rate: 20.06%

Example 2: $85,000/year - Single, Monthly

Profile: $85,000 annual salary, Single filer, paid monthly (12 paychecks/year)

Gross per period: $7,083.33
Federal income tax: -$822.50
Social Security: -$439.17
Medicare: -$102.71
Massachusetts state income tax: -$354.17
Net take-home pay: $5,364.78 per paycheck ($64,377/year)
Effective total tax rate: 24.26%

Example 3: $175,000/year - Head of Household, Weekly

Profile: $175,000 annual salary, Head of Household filer, paid weekly (52 paychecks/year)

Gross per period: $3,365.38
Federal income tax: -$519.06
Social Security: -$208.65
Medicare: -$48.80
Massachusetts state income tax: -$168.27
Net take-home pay: $2,420.60 per paycheck ($125,871/year)
Effective total tax rate: 28.07%

Massachusetts Tax Notes

Graduated brackets: 2 brackets from 5.00% to 9.00%.
Millionaire surtax: Additional tax on income above $1,107,750.

Massachusetts does not impose local income taxes. The state sales tax rate is uniform statewide with no local additions.

OBBBA Conformity

Massachusetts has not confirmed conformity with the federal OBBBA deductions for overtime and tips. Until the state legislature or tax authority acts, these deductions apply only on the federal return. Massachusetts state income tax on those wages remains unchanged.

Frequently Asked Questions

What taxes are deducted from my Massachusetts paycheck?

Your Massachusetts paycheck has deductions for federal income tax (10%-37%), FICA (Social Security + Medicare), and Massachusetts state income tax using graduated brackets (2 brackets).

How accurate is this paycheck calculator?

This calculator estimates take-home pay using 2026 federal and Massachusetts state tax rates. It models federal income tax, FICA, and state income tax. It does not include pre-tax deductions (401(k), HSA, health insurance premiums), post-tax deductions, or state-specific payroll taxes (disability insurance, paid leave). Your actual paycheck may differ.

How do Massachusetts's income tax brackets work?

Massachusetts uses a graduated (progressive) income tax with 2 brackets. Each bracket applies only to income within that range, not your entire income. For example, if you earn enough to reach the third bracket, only the income above the second bracket's threshold is taxed at the third bracket's rate.

What tax bracket am I in for Massachusetts?

Your Massachusetts bracket depends on your taxable income (after deductions) and filing status. The calculator above shows your effective state tax rate, which is usually lower than your marginal bracket rate because lower portions of your income are taxed at lower rates.

Does Massachusetts's millionaire surtax apply to my bonus?

If your total taxable income (including the bonus) exceeds $1,107,750, the surtax applies to income above that threshold. For supplemental wages like bonuses, Massachusetts may withhold at a supplemental rate, but your actual liability depends on your total annual income.

Is my pension or retirement income taxed in Massachusetts?

Massachusetts offers a partial exclusion for pension and retirement income. Some retirement income may be exempt or receive preferential treatment depending on the source and amount. Social Security benefits are not taxed at the state level.

Does Massachusetts conform to the OBBBA overtime and tips deductions?

Massachusetts has not yet confirmed whether it will conform to the federal OBBBA deductions for overtime pay and tip income. Until the state legislature or tax authority acts, these deductions reduce only your federal taxable income. Your Massachusetts state income tax on those wages remains unchanged.

What is Massachusetts Paid Family & Medical Leave (PFML) and how does it affect my paycheck?

Massachusetts Paid Family & Medical Leave (PFML) is a Massachusetts program that provides paid leave for family caregiving, bonding with a new child, or serious medical conditions. Your paycheck includes a deduction of approximately 0.46% to fund this program. This deduction is separate from federal and state income taxes and appears as its own line on your pay stub.