How Massachusetts taxes your paycheck
Massachusetts taxes wages at a flat 5.00%. The 4% surtax applies to taxable income above $1,107,750 for tax year 2026 (up from $1,083,150 in 2025), so the top marginal rate on wages is 9%. Married couples filing jointly face the same single threshold. There is no standard deduction; personal exemptions are $4,400 single, $8,800 married filing jointly and $6,800 head of household, plus $1,000 per dependent.
2026 Massachusetts income tax brackets
| Taxable income (single) | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $0 | $0 | $0 |
| Personal exemption | $4,400 | $8,800 | $6,800 |
Massachusetts payroll programs
These employee contributions come out of each paycheck in addition to income tax.
| Program | Employee rate | Wage cap |
|---|---|---|
| Paid Family and Medical Leave (PFML) (Maximum 2026 employee share: 0.18% family leave plus 0.28% medical leave (40% of the 0.70% medical rate). The total contribution is 0.88% for employers with 25+ covered individuals (the employer pays at least 0.42%) and 0.46% for smaller employers. Employers may choose to pay part or all of the employee share. Capped at the 2026 Social Security wage base.) | 0.46% | $184,500 |
Local income taxes
Massachusetts cities and towns do not levy income or wage taxes.
Take-home pay in Massachusetts at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | Massachusetts taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $1,418 | $24,867 | $956 |
| $40,000 | $2,620 | $3,060 | $1,964 | $32,356 | $1,244 |
| $50,000 | $3,820 | $3,825 | $2,510 | $39,845 | $1,533 |
| $60,000 | $5,020 | $4,590 | $3,056 | $47,334 | $1,821 |
| $75,000 | $7,670 | $5,738 | $3,875 | $57,718 | $2,220 |
| $100,000 | $13,170 | $7,650 | $5,240 | $73,940 | $2,844 |
| $150,000 | $24,734 | $11,475 | $7,970 | $105,821 | $4,070 |
How Massachusetts compares
At a $60,000 salary, Massachusetts ranks #48 of 51 for take-home pay, tied with 1 other no-tax state. The table below shows the states closest in take-home pay.
Minimum wage in Massachusetts
The Massachusetts minimum wage is $15.00 an hour as of January 1, 2023. A full-time minimum wage job pays $31,200 a year before taxes and about $25,766 after taxes. See the full Massachusetts minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
Ignores the deduction of up to $2,000 for employee Social Security/Medicare (and retirement system) contributions, along with the No Tax Status/Limited Income Credit for low incomes, the rent deduction, and the age, blindness and dependent exemptions. The surtax is applied to wage income only; capital gains taxed at other rates also count toward the threshold. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does Massachusetts have a state income tax?
Yes. Massachusetts taxes wages at graduated rates from 5% to 9% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in Massachusetts?
A single filer earning $60,000 in Massachusetts keeps about $47,334 a year, or $3,945 a month, in 2026. That ranks 48 (tied with 1 other state) of 51 for take-home pay at that salary.
Does Massachusetts have local income taxes?
Massachusetts cities and towns do not levy income or wage taxes.
What is the minimum wage in Massachusetts?
The minimum wage in Massachusetts is $15.00 an hour as of January 1, 2023. Full time, that is $31,200 a year before taxes and about $25,766 after taxes for a single filer.
Sources
- Mass.gov DOR - Tax Rates (updated Dec 30, 2025)
- Mass.gov DOR - Personal Income Tax Exemptions (updated Jan 6, 2026)
- Mass.gov DFML - PFML employer contribution rates and calculator (updated Oct 1, 2026)
- SSA - Contribution and Benefit Base (2026: $184,500)
- USDA NFC bulletin - Massachusetts State Income Tax Withholding (June 9, 2026)
- IRS Rev. Proc. 2025-32 (2026 federal tax tables)