The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax = 5% x (income - personal exemption)
- Surtax = 4% x taxable income over $1,107,750 (2026 threshold)
- Exemption $4,400 single or separate, $6,800 head of household, $8,800 joint
- Massachusetts income tax = tax from the rate schedule + surtax
How it works
Tax year: 2026.
Massachusetts taxes income at a flat 5%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Massachusetts taxes most income at 5 percent, after a personal exemption of $4,400 ($6,800 head of household, $8,800 joint) and $1,000 per dependent. There is no standard deduction. Taxable income over the surtax threshold, $1,107,750 for 2026, bears a further 4 percent. Short-term capital gains are taxed at 8.5 percent and are not modelled.
Local taxes: Massachusetts cities and towns do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Massachusetts income tax rate for 2026?
Massachusetts taxes income at a flat 5% for 2026. Tax = 5% x (income - personal exemption).
Does Massachusetts have a standard deduction?
No. Massachusetts has no standard deduction of its own.
Are there local income taxes in Massachusetts?
Massachusetts cities and towns do not levy a local income tax.
Sources
- Massachusetts DOR, 2026 Form 1-ES instructions (surtax threshold)
- Massachusetts DOR, personal income tax exemptions
- Massachusetts General Laws chapter 62, section 3 (exemption amounts)
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