Massachusetts has a top marginal income tax rate of 5% for 2026. See the full brackets, standard deduction, and how it stacks up against the national average.
Last updated: May 2026 · Data: state revenue departments, IRS, BLS
Massachusetts applies a flat 5% income tax rate, administered by the Massachusetts Department of Revenue, plus a 4% surtax on taxable income above $1 million (a 9% effective top rate).
| Taxable Income | Tax Rate (2026) |
|---|---|
| $0 to $1,000,000 | 5% |
| Over $1,000,000 | 9% |
Massachusetts applies a flat 5% rate plus a 4% surtax on income above $1 million (a 9% effective top rate). The 5% base rate is the headline figure.
Massachusetts income tax starts from your taxable income after deductions. For 2026 (2025 tax year), the federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly, which reduces the income subject to federal tax.
| Standard Deduction (2026) | Amount |
|---|---|
| Federal - Single | $15,000 |
| Federal - Married Filing Jointly | $30,000 |
| Federal - Head of Household | $22,500 |
State standard deductions, personal exemptions, and credits vary and may differ from the federal amounts above. Confirm Massachusetts figures with the Massachusetts Department of Revenue.
| Benchmark | Top Marginal Rate |
|---|---|
| Massachusetts (2026) | 5% |
| National average - all 50 states | 4.86% |
| National average - 41 states with an income tax | 5.93% |
| Highest in the U.S. (California) | 13.3% |
| Lowest among states that tax income | 2.5% |
| States with no income tax | 0% (9 states) |
At 5%, Massachusetts's top rate is above the national average of 4.86% (all 50 states).
Massachusetts has a flat 5% income tax rate with a 4% surtax on income over $1 million (the 'millionaire tax' approved by voters in 2022). The state has one of the highest LLC filing fees in the nation.
| Massachusetts Tax Snapshot | 2026 |
|---|---|
| Top Income Tax Rate (2026) | 5% |
| Income Tax Structure | Flat rate |
| State Sales Tax | 6.25% |
| Minimum Wage | $15.00/hour |
| Median Household Income | $96,000 |
| Tax Agency | Massachusetts Department of Revenue |
Run the numbers for Massachusetts with our free calculators:
See how nearby states tax income in 2026:
Massachusetts has a top marginal state income tax rate of 5% for 2026. It is administered by the Massachusetts Department of Revenue.
Massachusetts uses a flat income tax rate, meaning the same percentage applies to all taxable income.
Massachusetts applies a single flat rate, so there is effectively one bracket.
The 2026 federal standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Massachusetts state deductions, exemptions, and credits can differ; verify current figures with the Massachusetts Department of Revenue.
At 5%, Massachusetts's top rate is above the national average of 4.86% (all 50 states). The national average top marginal rate is 4.86% across all 50 states and 5.93% among the 41 states that levy an income tax.
State income tax in Massachusetts is collected by the Massachusetts Department of Revenue. Federal income tax and FICA (Social Security and Medicare) are paid separately to the IRS.