Massachusetts Income Tax Calculator
Estimate your Massachusetts income tax burden
Updated for 2024 tax year on Dec 19, 2024
Calculate your income tax in these states
How to calculate your Massachusetts income taxes
Table of Contents
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
- Work out your total federal income tax
- Gross income adjusted
Gross income − Pre-tax deductions = Gross income adjusted - Federal taxable income
Gross income adjusted − Federal standard/itemized deductions = Federal taxable income - Federal income tax liability
Federal taxable income × Federal income tax rate = Federal income tax liability - Federal payroll tax liability
Gross income × Federal payroll tax rate = Federal payroll tax liability
- Gross income adjusted
- Calculate your total Massachusetts state income tax
- Massachusetts state taxable income
Gross income adjusted − (Massachusetts state itemized deductions + Massachusetts state exemptions) = Massachusetts state taxable income - Massachusetts state income tax liability
Massachusetts state taxable income × Massachusetts state income tax rate = Massachusetts state income tax liability - Massachusetts state payroll tax liability
Gross income × Massachusetts state payroll tax rate = Massachusetts state payroll tax liability
- Massachusetts state taxable income
- 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:
- Work out your total federal income tax
- Calculate your total Massachusetts state income tax
- 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.