Home / Tax by State / Massachusetts Massachusetts Income Tax Rates 2025 Massachusetts has a flat income tax rate of 5% on all taxable income, plus an additional 4% surtax on annual income exceeding $1,083,150 (the "Millionaire's Tax" approved by voters in 2022).
Rate Range
5% + 4% surtax over $1.1M
Calculate your full tax picture Massachusetts is only part of the equation — federal taxes apply too.
State Tax Ranking #41 of 51 High tax burden at $75,000 income
At $75,000 income (single filer), Massachusetts ranks
#41 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from Massachusetts →
Tax at Different Income Levels
Income State Tax Effective Rate Take-Home $50,000 $2,180 4.36% $43,945 $75,000 $3,430 4.57% $63,615 $100,000 $4,680 4.68% $81,865 $150,000 $7,180 4.79% $117,753 $200,000 $9,680 4.84% $153,253
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
Tax Overview Massachusetts has a flat income tax rate of 5% on most income, plus an additional 4% surtax on income over $1,083,150 (the 'millionaire tax'). This creates an effective 9% rate on income above that threshold. MA does not offer separate standard deductions like the federal system.
Tax Planning Tip
For most earners, the flat rate on ordinary income is straightforward. Income above $1,083,150 (including capital gains) is also subject to the additional 4% surtax, which applies only to the dollars above that threshold. Timing income around it can be valuable.
The $1,083,150 surtax threshold is adjusted annually for inflation. Massachusetts does not tax Social Security benefits. Short-term capital gains are taxed at 8.5%, while long-term gains are taxed at the standard 5% rate.
Property Tax & Cost of Living Property Tax Rate
1.12%
$6,720/yr on $600,000 home
Cost of Living Index
105.8
5.799999999999997% above national average
Median Home Value
$600,000
Housing index: 128.1 (avg = 100)
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities by state (2024, all items; national average = 100).
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Frequently asked questions What is Massachusetts's income tax rate in 2025? Massachusetts has a flat income tax rate of 5% on all taxable income, plus an additional 4% surtax on annual income exceeding $1,083,150.
Does Massachusetts tax Social Security benefits? Massachusetts does not tax Social Security benefits at the state level.
Related Calculators State Income Tax All 50-state brackets, credits, deductions for your filing status
Paycheck Calculator Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator 10–37% brackets, $16,100 standard deduction, progressive calculation
Multi-State Tax Calculator Multiple state income allocations, residency, part-year nonresidents
Property Tax Calculator State property taxes, $40,000 SALT cap, deduction impact
Tax Burden by Income Effective tax rate, marginal rate, cumulative federal + state tax
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Last updated October 27, 2026 · Tax year 2025 & 2026
This tool is general information only, not financial advice.
Sources & last verified Each figure below was checked against the official source on the date shown.
Massachusetts 4% surtax rate and indexed threshold, tax year 2025 Massachusetts Department of Revenue · verified Oct 30, 2026
“Note: If less than $1,083,150, the 4% Surtax does not apply.”
Massachusetts flat income tax rate on ordinary income, 2025 Massachusetts Department of Revenue · verified Oct 13, 2026
“dividends, interest, wages, and other income 5.00% Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%. Tax year 2025: For income exceeding $1,083,150, there is an additional surtax of 4%.”
Massachusetts Form 1: a widow or widower whose spouse died before the tax year files as single (US#1046) Massachusetts Department of Revenue · verified Oct 26, 2026
“You were a widow or widower whose spouse”
Massachusetts Form 1 line 11 FICA deduction cap Massachusetts Department of Revenue · verified Oct 25, 2026
“contributions, up to a maximum of $2,000.”
Massachusetts $700 exemption per filer 65 or older (Form 1 line 2g), modelled through seniorAllowance (US#998) Massachusetts Department of Revenue · verified Oct 25, 2026
“You're allowed a $700 exemption if you're age 65 or older before the end of the year. If filing a joint return, each spouse may be entitled to 1 exemption if each is age 65 or over on or before December 31 (not January 1 …”
Massachusetts Form 1 line 27 No Tax Status, single threshold (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“If you are single and the total in line 7 is $8,000”
Massachusetts Form 1 line 27 No Tax Status, joint threshold with no dependents (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“$16,400 with 0 dependents;”
Massachusetts Form 1 line 27 No Tax Status, head-of-household threshold with no dependents (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“$14,400 with 0 dependents;”
Massachusetts No Tax Status is closed to a married-filing-separately return (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“Note: If married filing separately, you do not qual-”
Massachusetts Form 1 line 29 Limited Income Credit, single ceiling (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“sheet is $14,000 or less you may qualify for the”
Massachusetts Form 1 line 29 Limited Income Credit, joint ceiling with no dependents (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“$28,700 with 0 dependents;”
Massachusetts Form 1 line 29 Limited Income Credit, head-of-household ceiling with no dependents (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“$25,200 with 0 dependents;”
Massachusetts Form 1 line 29 Limited Income Credit worksheet line 5 rate (US#1008) Massachusetts Department of Revenue · verified Oct 25, 2026
“5. Multiply line 3 by 10%”
Massachusetts $2,200 exemption per legally blind filer (Form 1 line 2d), modelled through blindAllowance (US#1009) Massachusetts Department of Revenue · verified Oct 25, 2026
“You're allowed a $2,200 exemption if you or your spouse is legally blind at the end of the taxable year.”
Massachusetts blindness exemption is one per blind spouse (Form 1 line 2d count) Massachusetts Department of Revenue · verified Oct 25, 2026
“Enter the total number of blindness exemptions in the small box Multiply the number of exemptions by $2,200”
Federal income tax brackets, single, 2025 IRS · verified Oct 11, 2026
“… Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $11,925 10% of the taxable income Over $11,925 but $1,192.50 plus 12% of not over $48,475 the excess over $11,925 Over $48,475 but …”
Basic standard deduction by filing status, 2025 (as increased by OBBBA §70102) IRS · verified Oct 11, 2026
“• Single or married filing separately—$15,750 • Married filing jointly—$31,500.......................... 3. • Head of household—$23,625”
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