Massachusetts vs California Taxes
Compare the total tax burden between Massachusetts (5% + 4% surtax over $1.1M) and California (1% – 13.3%). Enter your income to see which state saves you more.
| Tax Component | Massachusetts | California |
|---|---|---|
| Federal Tax | $13,170 | $13,170 |
| State Tax | $4,780 | $5,055 |
| FICA | $7,650 | $7,650 |
| Total Tax | $25,600 | $25,875 |
| Take-Home | $74,400 | $74,125 |
| Effective Rate | 25.60% | 25.87% |
| Annual Difference | $275 less | $275 more |
The $275 difference is primarily because California has a progressive income tax with rates up to 13.3%, while Massachusetts has a flat income tax with a surtax (top rate 9.0%). At your income level, California's marginal rate is 9.3% vs Massachusetts's 5.0%.
Why the difference
You'd pay $275/year ($23/month) more in California vs Massachusetts.
Tax structure
Massachusetts has a flat 9.0% state income tax, while California uses progressive brackets up to 13.3%.
Effective rate at your income
At $100,000, Massachusetts's effective state rate is 4.8% vs 5.1% in California — a 0.3 percentage point gap.
Tip: For most earners, the flat 5% rate is straightforward. If your income approaches $1 million (including capital gains), the additional 4% surtax creates a cliff — $1 of income over $1M costs an extra $40,000 in tax. Timing income around this threshold can be valuable.
Tip: California's progressive brackets mean your effective rate is much lower than 13.3% for most earners. At $100,000, the effective state rate is approximately 5.8%. Consider maximizing 401(k) contributions and HSA to reduce California-taxable income.
Massachusetts Total Tax
$25,60025.60% effective rate
California Total Tax
$25,87525.87% effective rate
Annual Savings
$275by living in Massachusetts
Tax at Different Income Levels
| Income | Massachusetts Total Tax | California Total Tax | Annual Savings |
|---|---|---|---|
| $75,000 | $16,938 | $16,182 | Save $755 |
| $100,000 | $25,600 | $25,875 | +$275 |
| $150,000 | $43,489 | $45,914 | +$2,425 |
| $200,000 | $60,853 | $65,428 | +$4,575 |
Based on single filer, standard deduction, 2026 tax year. Includes federal income tax, state income tax, and FICA.
Why the difference
You'd pay $275/year ($23/month) more in California vs Massachusetts.
Tax structure
Massachusetts has a flat 9.0% state income tax, while California uses progressive brackets up to 13.3%.
Effective rate at your income
At $100,000, Massachusetts's effective state rate is 4.8% vs 5.1% in California — a 0.3 percentage point gap.
Tip: For most earners, the flat 5% rate is straightforward. If your income approaches $1 million (including capital gains), the additional 4% surtax creates a cliff — $1 of income over $1M costs an extra $40,000 in tax. Timing income around this threshold can be valuable.
Tip: California's progressive brackets mean your effective rate is much lower than 13.3% for most earners. At $100,000, the effective state rate is approximately 5.8%. Consider maximizing 401(k) contributions and HSA to reduce California-taxable income.
Understanding Each State
Massachusetts
Massachusetts has a flat income tax rate of 5% on most income, plus an additional 4% surtax on income over $1 million (the 'millionaire tax' effective 2023). This creates an effective 9% rate on income above $1 million. MA does not offer separate standard deductions like the federal system.
Tip: For most earners, the flat 5% rate is straightforward. If your income approaches $1 million (including capital gains), the additional 4% surtax creates a cliff — $1 of income over $1M costs an extra $40,000 in tax. Timing income around this threshold can be valuable.
California
California has the highest top marginal state tax rate in the US at 13.3%, with progressive brackets starting at 1%. An additional 1% Mental Health Services Tax applies to incomes over $1 million. Despite high taxes, California's economy — tech, entertainment, agriculture — attracts top talent globally. Under OBBBA, the SALT deduction cap rose to $40,000 for 2025 and $40,400 for 2026 (half that if MFS), but is cut by 30 cents for every dollar of MAGI above $500,000 for 2025 ($505,000 for 2026), down to a $10,000 floor — so the highest-income California itemizers see only partial federal relief.
Tip: California's progressive brackets mean your effective rate is much lower than 13.3% for most earners. At $100,000, the effective state rate is approximately 5.8%. Consider maximizing 401(k) contributions and HSA to reduce California-taxable income.
Key Comparison Points
Income tax structure: Massachusetts has a flat income tax (5% + 4% surtax over $1.1M), while California has a progressive income tax (1% – 13.3%).
Beyond income tax: State tax comparisons should also consider property tax rates, sales tax, and cost of living. A state with no income tax may have higher property or sales taxes that offset the savings.
SALT deduction cap: Under OBBBA, the 2026 federal SALT cap is $40,400, phasing out above $505,000 MAGI toward a $10,000 floor. This limits the federal tax benefit of living in a high-tax state, so the gross state tax difference remains close to the net difference for most earners — especially high earners inside the phaseout.
Frequently asked questions
Is it cheaper to live in Massachusetts or California?
Based on income tax alone, Massachusetts has a lower tax burden. At $100K income, you'd save $275 annually in Massachusetts compared to California. However, total cost of living also depends on property taxes, sales taxes, and housing costs.
How much would I save moving from California to Massachusetts?
A single filer earning $100,000 would save approximately $275 per year in total taxes by living in Massachusetts instead of California. At $150,000 income, the savings change to $2,425 per year.
What is the income tax rate in Massachusetts?
Massachusetts has a flat income tax with rates of 5% + 4% surtax over $1.1M.
What is the income tax rate in California?
California has a progressive income tax with rates of 1% – 13.3%.