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Tax year 2026

Massachusetts vs New York Income Tax — 2026

A single filer earning $100,000 pays $80 less per year in Massachusetts than in New York — $7 a month. Massachusetts charges $4,780; New York charges $4,860.

Why this pair has a page: bordering states.

Massachusetts at $100K
$4,780
4.78%
New York at $100K
$4,860
4.86%
Annual difference
$80
$7 a month
National ranks
40 vs 43
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Massachusetts and New York income tax compared at seven income levels, 2026
Gross incomeMassachusetts taxNew York taxDifference
$50,000$2,280$2,103$177 less in NY
$75,000$3,530$3,453$77 less in NY
$100,000$4,780$4,860$80 less in MA
$150,000$7,280$7,810$530 less in MA
$250,000$12,280$13,962$1,682 less in MA
$500,000$24,780$31,087$6,307 less in MA
$1,000,000$49,780$65,337$15,557 less in MA
Annual state income tax, Massachusetts versus New York
MA at $50,000: $2,280MA at $50,000$2,280NY at $50,000: $2,103NY at $50,000$2,103MA at $75,000: $3,530MA at $75,000$3,530NY at $75,000: $3,453NY at $75,000$3,453MA at $100,000: $4,780MA at $100,000$4,780NY at $100,000: $4,860NY at $100,000$4,860MA at $150,000: $7,280MA at $150,000$7,280NY at $150,000: $7,810NY at $150,000$7,810MA at $250,000: $12,280MA at $250,000$12,280NY at $250,000: $13,962NY at $250,000$13,962MA at $500,000: $24,780MA at $500,000$24,780NY at $500,000: $31,087NY at $500,000$31,087MA at $1,000,000: $49,780MA at $1,000,000$49,780NY at $1,000,000: $65,337NY at $1,000,000$65,337

How the two systems differ

Massachusetts and New York income tax systems compared
MassachusettsNew York
Tax structureFlat rateGraduated
Top marginal rate9%10.9%
Number of brackets19
Standard deduction (single)None$8,000
Personal exemption$4,400None
Local income taxesNoYes
Capital gainsseparateordinary
Population (2024)7,136,17119,867,248

By filing status

Massachusetts and New York tax on $100,000 by filing status, 2026
Filing statusMassachusettsNew YorkDifference
Single$4,780$4,860$80 less in MA
Married filing jointly$4,560$4,201$359 less in NY
Married filing separately$4,780$4,860$80 less in MA
Head of household$4,660$4,547$113 less in NY

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Massachusetts costs $80 less per year than New York — $7 a month.

Massachusetts compared with New York at $100,000
MassachusettsNew YorkDifference
State income tax$4,780$4,860$80
Per month$398$405$7
Effective rate4.78%4.86%0.08 pts
Marginal rate5%5.9%0.90 pts
Standard deduction$0$8,000$8,000
Taxable income$95,600$92,000$3,600
Tax structureFlat rateGraduated
Local income taxesNoYes

Local taxes are not included above. New York has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Massachusetts · New York · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Massachusetts Department of RevenueState revenue department
    Massachusetts Tax Rates
    https://www.mass.gov/info-details/massachusetts-tax-rates
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    https://taxfoundation.org/data/all/state/state-income-tax-rates/
    Retrieved
  3. 3.New York State Department of Taxation and FinanceState revenue department
    Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals (IT-2105-I, 2026) — 2026 New York State and New York City tax rate schedules and standard deduction table
    https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.