State income tax · Massachusetts
Massachusetts income tax rates
Massachusetts's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 5%
- Top rate with surtax
- 9%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5% |
Surtax: an extra 4% on income over $1,107,750.
Notes
Wages (Part B income) are taxed at a flat 5.00%. The 4% surtax under M.G.L. c. 62, § 4(d) applies to taxable income above an inflation-indexed threshold, which DOR lists as $1,107,750 for tax year 2026; the statute uses one threshold per return, so married couples filing jointly do not get a doubled threshold. Short-term capital gains and collectibles are taxed at higher rates.
Sources
We read each source on the date shown and quote the line we relied on.
- Tax Rates (Personal income; Withholding on wages) (external site)
Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%.
- Massachusetts 4% Surtax on Taxable Income (external site)
Tax year 2026 is $1,107,750
- M.G.L. c. 62, § 4 (Rates of tax) (external site)
Part B taxable income shall be taxed at a rate of not less than 5 per cent.