Massachusetts Salary Calculator

About the Massachusetts Paycheck Calculator

Massachusetts levies a flat 5.00% state income tax on wage income, with a 4% surtax on taxable income above $1,107,750 for tax year 2026. There is no city or county income tax anywhere in the Commonwealth, but there is a mandatory Paid Family and Medical Leave contribution of up to 0.46% of eligible wages. A Massachusetts salary calculator gives you the net figure before you budget, weigh an offer, or set your retirement contributions.

How Massachusetts State Income Tax Works

Massachusetts is a flat-rate state: one rate of 5.00% applies to almost all income, effective January 1, 2026. That makes the arithmetic simple compared with a progressive state — there are no brackets to climb through, and your marginal rate equals your average rate on wage income.

There is one important exception. The 4% surtax, approved by voters in 2022, applies to the portion of taxable income above an inflation-indexed threshold — $1,107,750 for tax year 2026. Income above that line is taxed at a combined 9%. For the large majority of workers the surtax never applies, but it matters for equity events, business sales, and large bonuses.

Massachusetts has no local income tax. Boston, Cambridge, Worcester, and Springfield all withhold identically.

Massachusetts Income Tax Rates (2026)

Massachusetts Personal Exemptions (2026)

Massachusetts has no standard deduction. It uses personal exemptions instead:

What Gets Deducted from a Massachusetts Paycheck

1. Federal Income Tax

Withheld based on your IRS Form W-4 and the 2026 federal brackets. The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married filing jointly.

2. Massachusetts State Income Tax

A flat 5.00% of Massachusetts taxable income, plus the 4% surtax on any taxable income above $1,107,750. Massachusetts uses Form M-4 for state withholding elections.

3. Social Security

A flat 6.2% on wages up to the 2026 wage base of $184,500 — a maximum of $11,439 per year. Your employer matches it.

4. Medicare

A flat 1.45% on all wages with no cap, plus an Additional Medicare Tax of 0.9% above $200,000 ($250,000 filing jointly), employee-only.

5. Paid Family and Medical Leave (PFML)

Massachusetts is one of a minority of states with a mandatory paid-leave payroll contribution. For 2026 the combined rate is 0.88% of eligible wages, of which an employer may withhold up to 0.46% from the employee; employers with 25 or more covered individuals owe the remainder. Contributions stop at the Social Security wage cap.

6. Pre-Tax Deductions

These reduce both federal and Massachusetts taxable income:

• 401(k) / 403(b): Traditional contributions are pre-tax at both levels.
• HSA / FSA: Health savings and flexible spending contributions are pre-tax.
• Health insurance premiums: Employer-sponsored premiums are typically pre-tax.

Massachusetts Paycheck Deductions at a Glance (2026)

Massachusetts vs. New Hampshire: The Border Effect

New Hampshire levies no tax on wage income, which is why the state line matters so much in the Merrimack Valley. A single filer on $100,000, no pre-tax deductions:

About $5,300 a year apart on the same salary. Note that living in New Hampshire does not help if you work in Massachusetts — Massachusetts taxes income earned in-state regardless of where you live. For wider context, the same earner keeps roughly $74,200 in Virginia and $76,100 in Pennsylvania.

W-4 and M-4 Tips for Massachusetts Workers

Your federal W-4 controls federal withholding; Massachusetts uses its own certificate, Form M-4.

• Form M-4 is separate: Massachusetts exemptions are not derived from your federal W-4. Filing one and not the other is a common cause of under-withholding.
• Dual-income households: Complete Step 2(c) on the federal W-4 for both jobs — the most frequent federal shortfall.
• Equity compensation: A vesting event or option exercise can push taxable income over the $1,107,750 surtax threshold in a single year. Flat 5% withholding on the supplemental wage will under-withhold if that happens.
• New Hampshire commuters: If you live in New Hampshire and work in Massachusetts, Massachusetts taxes the income you earn in-state. Living across the border does not exempt you.

For Employers: Massachusetts Payroll Obligations

Beyond FICA and FUTA, Massachusetts employers carry several state-specific obligations:

• PFML: Remit the full 0.88% quarterly through MassTaxConnect. Employers with 25+ covered individuals owe an employer share; smaller employers withhold the employee portion only.
• Unemployment Insurance: The taxable wage base is $15,000 per employee, with experience-rated rates.
• Employer Medical Assistance Contribution (EMAC): Applies to employers with more than five employees, on the first $15,000 of each employee's wages.
• Paid Sick Leave: Employees earn one hour per 30 worked, up to 40 hours a year.
• Pay transparency: Since 2025, employers with 25 or more employees must disclose pay ranges in job postings.

Conclusion

Massachusetts is straightforward to model: a flat 5%, no local income tax, and a PFML contribution of up to 0.46%. The complexity sits at the top, where the 4% surtax turns a flat state into a two-rate one above $1,107,750 — and at the bottom, where the absence of a graduated first bracket means lower earners pay the same 5% as everyone else.

Run your own numbers — filing status, M-4 exemptions, and any 401(k) or HSA contributions — for an accurate Massachusetts take-home figure.