Massachusetts Income Tax Calculator

Estimate your Massachusetts income tax burden

Updated for 2024 tax year on Jul 23, 2024

Calculate your income tax in these states

How to calculate your Massachusetts income taxes

Understanding your Massachusetts income taxes

In Massachusetts, income taxes are a cinch with a flat rate of 5%. Whether you’re a billionaire or a recent graduate, the tax rate applied to your income is the same.

There is a state payroll tax for the Paid Family and Medical Leave (PFML) program. This program provides temporary income replacement to eligible workers who are welcoming a new child into their family, are struck by a serious illness or injury, need to take care of an ill or ailing relative, and for certain military considerations.

There is no state-level standard deduction but you can claim exemptions.

Calculate your income tax in Massachusetts

1. Work out your total federal income tax
   1. Gross income adjusted
      Gross income − Pre-tax deductions = Gross income adjusted
   2. Federal taxable income
      Gross income adjusted − Federal standard/itemized deductions = Federal taxable income
   3. Federal income tax liability
      Federal taxable income × Federal income tax rate = Federal income tax liability
   4. Federal payroll tax liability
      Gross income × Federal payroll tax rate = Federal payroll tax liability
2. Calculate your total Massachusetts state income tax
   1. Massachusetts state taxable income
      Gross income adjusted − (Massachusetts state itemized deductions + Massachusetts state exemptions) = Massachusetts state taxable income
   2. Massachusetts state income tax liability
      Massachusetts state taxable income × Massachusetts state income tax rate = Massachusetts state income tax liability
   3. Massachusetts state payroll tax liability
      Gross income × Massachusetts state payroll tax rate = Massachusetts state payroll tax liability
3. Add up all the taxes
   Federal income tax liability + Federal payroll tax liability + Massachusetts state income tax liability + Massachusetts state payroll tax liability = Your total income tax liability

State payroll tax

Tax year	Tax name	Percent of taxable wage	Up to taxable wage	Comment
2024	Paid Family and Medical Leave (PFML)	0.88%	$168,600	If employer of 25 or more employees, 40% of medical insurance portion. Otherwise employee pays 100%.
2023		0.63%	$160,200	If employer of 25 or more employees, 40% of medical insurance portion. Otherwise employee pays 100%.
2022		0.68%	$147,000	If employer of 25 or more employees, 40% of medical insurance portion. Otherwise employee pays 100%.
2021		0.75%	$142,800	If employer of 25 or more employees, 40% of medical insurance portion. Otherwise employee pays 100%.
2020		0.75%	$137,700	If employer of 25 or more employees, 40% of medical insurance portion. Otherwise employee pays 100%.

State income tax brackets

Refer to Tax Foundation for more details.

Tax year	Filing status	Taxable income	Rate
2024 2023	Single Married, Filing Jointly or Widow(er) Married, Filing Separately Head of Household	$0 - $1,000,000	5%
		$1,000,000+	5% + 4% surtax
2022 2021 2020	Single Married, Filing Jointly or Widow(er) Married, Filing Separately Head of Household	Any	5%

State exemptions

There is state-level exemptions for all type of filers and dependents. Refer to Tax Foundation for more details.

Tax year	Filing status	Personal exemption amount
2024 2023 2022 2021 2020	Single Married, Filing Separately Head of Household	$4,400
	Married, Filing Jointly or Widow(er)	$8,800
	Dependent(s)	$1,000

FAQs

How to calculate income tax in Massachusetts?

Follow the steps below to calculate your total income tax in Massachusetts:

1. Work out your total federal income tax
2. Calculate your total Massachusetts state income tax
3. Sum up all the taxes

How much income tax do I pay in Massachusetts?

Massachusetts imposes a flat state income tax rate of 5% on most types of income for the 2024 tax year.