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Massachusetts Income Tax Guide

5% tax on ordinary incomeWages, interest, dividends, and most other ordinary income use Massachusetts’s 5% rate.
4% surtax above $1,107,750Only 2026 taxable income above the inflation-adjusted threshold receives the additional rate.
State personal exemptionsThe estimate reflects $4,400 single, $6,800 head-of-household, or $8,800 joint exemptions.
Official SourcesMA tax rates2026 surtaxExemptionsIRS
MA tax rates2026 surtaxExemptionsIRS
Calculate for Massachusetts

How Massachusetts taxes work

Ordinary income generally uses a 5% rateThe calculator applies 5% to its supported Massachusetts taxable wage and other-income base.
The surtax applies only above the thresholdAn additional 4% applies to the portion of 2026 taxable income exceeding $1,107,750.
Personal and payroll deductions are reflectedThe estimate applies the filing-status personal exemption and up to $2,000 of supported Social Security and Medicare deductions.
Special income and credits remain outsideShort-term gains, collectibles, dependent and age exemptions, rental deductions, and return-specific credits are not modeled.

Common Massachusetts tax questions

Is all Massachusetts income taxed at 9%?No. Ordinary income is generally taxed at 5%; the additional 4% reaches only taxable income above the annual surtax threshold.
Does a joint return receive two surtax thresholds?No. The calculator applies one $1,107,750 threshold to the taxable income reported on the return.
Which exemptions are included?The basic filing-status exemption is included. Dependent, age, blindness, and other return-specific exemptions require separate review.
Are capital gains fully modeled?No. Massachusetts has special rules and rates for certain gains, including short-term gains and collectibles.
What about part-year or nonresident income?The calculator is primarily a full-year resident estimate and does not perform Massachusetts income allocation.
Is this the same as Massachusetts Form 1?No. It is a planning estimate, not a filed return or a calculation of every Massachusetts deduction and credit.