2026 Massachusetts State Income Tax

Massachusetts has a 5% flat tax on most income with an additional 4% surtax on income above $1,083,150 (the "Fair Share" threshold), creating an effective two-bracket schedule. There is no state-level standard deduction; Mass uses personal exemptions instead.

Top marginal rate

9%

Massachusetts brackets are progressive: the top rate applies only to the portion of taxable income above the highest threshold, not to your whole income.

Married Filing Separately (MFS): in Massachusetts, MFS uses the same bracket schedule as Single. MFJ thresholds are roughly double the Single thresholds at each rate transition, so MFS = Single bracket-by-bracket. The standard deduction for MFS is also the same as for Single filers.

Massachusetts standard deduction

The amount Massachusetts subtracts from federal AGI before applying the bracket schedule:

2026 Single filer brackets

2026 Married Filing Jointly brackets

2026 Head of Household brackets

Worked examples (Single filer)

The Fair Share Amendment (the "millionaire's surtax")

In 2022, Massachusetts voters approved Question 1 (the "Fair Share Amendment"), which added a 4% surtax on the slice of taxable income above an inflation-adjusted threshold. The 2025 threshold was $1,083,150; the 2026 threshold will be inflation-adjusted by Chapter 62 §4 indexation.

The threshold applies to combined household income on a joint return: filing Married Filing Jointly does NOT double the threshold. So a couple with $1.2M of combined wages pays 5% on the first $1,083,150 and 9% on the next $116,850 ($1,200,000 − $1,083,150).

Massachusetts personal exemption

Massachusetts does not offer a state-level standard deduction. Instead, it allows a personal exemption that varies by filing status: $4,400 single, $8,800 Married Filing Jointly, $6,800 Head of Household (2025 figures). Dependents add another $1,000 per dependent, which the calculator does not model — households with dependents will see slightly over-projected Massachusetts tax.

Paid Family and Medical Leave (PFML)

Massachusetts collects a separate Paid Family and Medical Leave premium of roughly 0.46% of wages (employee share, medical portion only — the family-leave portion is split with the employer). PFML applies up to the Social Security wage base. Breakeven includes MA PFML on the projection's "Other state-level paycheck deductions" block. It is a payroll deduction, not part of state income tax.

How Massachusetts stacks with federal tax

Massachusetts state tax is owed on top of federal income tax. The Breakeven calculator projects both numbers from your year-to-date paychecks once you select Massachusetts as your state. For the federal side, see the 2026 federal brackets.

Sources

• Massachusetts Department of Revenue — Personal Income Tax Rates — authoritative source for the rate schedule and Form 1.
• Tax Foundation — State Individual Income Tax Rates — annual cross-reference for state-tax structure and rate stability.

Note on local taxes and SDI. The calculator projects Massachusetts state income tax only. It does not include municipal or county income tax (where the state allows them) or state payroll surcharges like SDI / paid family leave. If you live or work somewhere with a local income tax, or in a state with an SDI surcharge, your real paycheck withholding will be higher than projected. See the methodology for the full list.

Last cross-checked on 2026-04-28. Verify with the Massachusetts Department of Revenue if it matters.

Massachusetts 2026 tax FAQ

What is the Massachusetts Fair Share surtax for 2026?

The Fair Share surtax adds 4% to the regular 5% Massachusetts flat tax on the slice of taxable income above $1,083,150 (the 2025 threshold; the 2026 figure will be inflation-adjusted by Chapter 62 §4). The combined effective rate above the threshold is 9%. The threshold applies per return — Married Filing Jointly does NOT get a doubled threshold, so high-earning couples cross it at the same dollar figure as a single filer.

Does Massachusetts have a state standard deduction for 2026?

No. Massachusetts does not offer a state-level standard deduction. Instead, it allows a personal exemption that varies by filing status: $4,400 Single, $8,800 Married Filing Jointly, $6,800 Head of Household. Each dependent adds another $1,000 personal exemption.

What is Massachusetts's top marginal income tax rate?

Massachusetts's headline top rate is 9% on taxable income above the Fair Share threshold of $1,083,150 (2025). On income up to that threshold, the rate is a flat 5%. So Massachusetts is technically a two-bracket schedule rather than a flat tax.

What are Massachusetts brackets for Married Filing Separately?

Married Filing Separately uses the same 5% / 9% structure as Single and MFJ. The Fair Share surtax threshold is the same single per-return $1,083,150 figure for all filing statuses. The personal exemption for MFS is half the MFJ exemption: $4,400.

Does Massachusetts have a separate paid-leave deduction?

Yes. Massachusetts collects a separate Paid Family and Medical Leave (PFML) premium of roughly 0.46% of wages (employee share, medical portion only — the family-leave portion is split with the employer). PFML applies up to the Social Security wage base and is a payroll deduction, not part of state income tax.

Canonical reference: https://www.breakeven.tax/brackets/2026/massachusetts