2026 Massachusetts Tax Calculator: 5.0% Flat Rate & Surtax
Calculate your net take-home pay in the Bay State. Modeled with the Massachusetts Department of Revenue 5.0% flat tax, 4.0% Fair Share surtax, personal exemptions, PFML deductions, and 2026 federal withholdings.
Interactive Massachusetts Paycheck Calculator
How Massachusetts State Income Taxes Work in 2026
Massachusetts utilizes a statutory flat income tax structure for personal earned compensation, supplemented by the 4% Fair Share Surtax on high earners and mandatory Paid Family and Medical Leave (PFML) payroll withholdings:
1. Flat 5.00% Personal Income Tax Rate
Under Massachusetts General Laws Chapter 62, personal wage and salary income is taxed at a flat rate of 5.00%. Unlike states with progressive tiers, every dollar of Massachusetts taxable income below the million-dollar threshold is assessed at this uniform rate.
2. The "Fair Share Amendment" (4.0% Surtax)
Enacted by voter referendum (Question 1) and in effect for taxable years beginning after 2022, Massachusetts imposes an additional 4.0% surtax on personal taxable income exceeding $1,053,750 (inflation-adjusted for 2026). Taxable income above this threshold is taxed at a combined marginal state rate of 9.00%.
3. Personal Exemptions & FICA Deductions
Massachusetts does not use the standard deduction found on federal Form 1040. Instead, taxpayers claim statutory personal exemptions:
- Single Filers: $4,400 personal exemption
- Married Filing Jointly: $8,800 personal exemption
- Head of Household: $6,800 personal exemption
- Dependents: $1,000 per qualified dependent
- FICA Deduction: Deduction for employee Social Security and Medicare taxes paid, up to $2,000 per person ($4,000 for married joint filers).
4. Massachusetts Paid Family & Medical Leave (PFML)
The Massachusetts Department of Family and Medical Leave administers the state PFML program. The mandatory employee contribution rate is 0.46% of wages, capped at the Social Security wage limit of $176,100 in 2026. This translates to a maximum annual employee PFML withholding of approximately $810.06.
Frequently Asked Questions: Massachusetts Tax Calculator
Does Massachusetts tax retirement income or Social Security?
Massachusetts exempts Social Security benefits and federal, Massachusetts state, and municipal pensions from state income tax. However, private pensions and distributions from 401(k) and traditional IRA accounts are generally subject to the 5.0% state income tax.
Can I deduct charitable donations in Massachusetts?
Yes. Massachusetts allows an individual charitable deduction for contributions made to qualified nonprofit organizations, regardless of whether you itemize deductions on your federal return.
How does Massachusetts treat capital gains?
Long-term capital gains (assets held over one year) are taxed at the general 5.0% flat rate (plus the 4% surtax if total income exceeds $1,053,750). Short-term capital gains are taxed at an 8.5% statutory rate.