Massachusetts State Tax Guide (2026)
Flat 5.00% on taxable income; an additional 4% surtax applies to income over $1,000,000 (effective top 9%). Also a 0.46% employer UI/payroll tax excluded from topRate. Note: MA applies a limited convenience-of-employer rule.
Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the state income tax estimator for a number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.
This guide summarizes structural facts for planning. It is not a substitute for the official Massachusetts tax code or a licensed preparer.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology