Massachusetts Income Tax Rates & Brackets — 2026

Every filing status, as published by Massachusetts Department of Revenue. Rates apply to Massachusetts taxable income — that is income after the deductions and exemptions shown on each card.

Massachusetts's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $4,400 of deductions and exemptions, leaving $95,600 taxable — which is why the effective rate (4.78%) is lower than the statutory 9%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Massachusetts's rates, brackets and standard deduction are unchanged from 2025 to 2026.

Massachusetts’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.

• ≈IndexingEffective 2026-01-01

  The 4% surtax threshold rose from $1,083,150 to $1,107,750 for tax year 2026; the 5% rate and all exemption amounts are unchanged.

  Massachusetts Department of Revenue

How Massachusetts treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Contributory government pension exclusion. Includes surviving-spouse payments from Massachusetts state and local contributory pensions.
• FICA / Medicare / Railroad Retirement contribution deduction — up to $2,000. Deduction for amounts contributed in the tax year, capped at $2,000.

Not modelled: Whether a given out-of-state government pension qualifies depends on that state's reciprocity treatment of Massachusetts pensions and is not modelled.

Source: Massachusetts Department of Revenue — Tax Treatment of Government Pensions in Massachusetts (retrieved 2026-09-04). Compare every state.

How Massachusetts taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Part A rate on short-term capital gains — 8.5%. Gains on capital assets held one year or less.
• Part A rate on long-term gains from collectibles — 12%. Long-term gains from the sale of collectibles, which MGL c.62 s.4(a) taxes at 12 per cent.
• Part C rate on qualifying small business stock — 3%. Gain on stock in a Massachusetts-domiciled corporation incorporated on or after 1 January 2011 with under $50 million in assets at the time of investment, meeting parts of IRC s 1202(e) and held three years or more.
• 4% surtax — 4% above $1,000,000. The portion of combined Part A, Part B and Part C taxable income above the surtax threshold. MGL c.62 s.4(d) sets the threshold at $1,000,000 and subjects it to an annual cost-of-living adjustment.

Not modelled: The $1,000,000 surtax threshold recorded here is the statutory figure. MGL c.62 s.4(d) indexes it annually and the indexed 2025 amount could not be retrieved: mass.gov returned HTTP 403 to every request at the date verified, so the Department of Revenue's own published threshold is not the source of any figure here. The real 2025 threshold is above $1,000,000. The statute's stated Part B rate of 5.3% is the pre-reduction figure; the 5% used here is the rate in this site's own verified 2025 Massachusetts rate record.

Source: Massachusetts Legislature — Massachusetts General Laws c.62 s.4 — Rates of tax for residents, non-residents and corporate trusts (retrieved 2026-09-19). Compare every state.

No Massachusetts city or town levies an individual income tax.

• ·Massachusetts taxes most income at a flat 5%, plus a 4% surtax on taxable income above $1,107,750 for tax year 2026, giving a top combined rate of 9%.
• ·The 4% surtax threshold is the same for every filing status, so married couples filing jointly face a marriage penalty relative to two single filers.
• ·Short-term capital gains are taxed at 8.5% rather than 5%; long-term gains on collectibles are taxed at 12% with a 50% deduction.
• ·Massachusetts has no standard deduction but allows a personal exemption of $4,400 (single), $8,800 (joint), $4,400 (married filing separately) or $6,800 (head of household), plus $1,000 per dependent.
• ·No Massachusetts city or town levies a local income tax.

Long-term capital gains are taxed at the ordinary 5% rate. Short-term capital gains (assets held one year or less) are taxed at 8.5%. Long-term gains from the sale of collectibles are taxed at 12% and are subject to a 50% deduction. All of these are also subject to the 4% surtax once total taxable income exceeds the threshold.