Tax Bracket Calculator for Massachusetts (MA) — Free Calculator

Massachusetts Tax Brackets (2026)

Massachusetts uses a flat income tax system with a top marginal rate of 5.0% (9.0% on income over $1M under the "Millionaires Tax").

Massachusetts Bracket Structure

Flat 5.0% on income up to $1,000,000; an additional 4% surtax (Millionaires Tax) applies on income over $1,000,000, effective 2023

Massachusetts has a flat 5% income tax, but voters approved the "Fair Share Amendment" in 2022, adding a 4% surtax on income over $1 million (total 9%). This applies to all income over $1M including capital gains. The surtax revenue funds education and transportation.

Federal Tax Brackets Still Apply to Massachusetts Residents

Regardless of Massachusetts's state tax rules, all residents pay federal income tax. Federal brackets for 2024 range from 10% (on income up to $11,600 for single filers) to 37% (on income over $609,350). Your effective federal rate is typically well below the top marginal rate due to the graduated bracket structure.

Effective vs. Marginal Rate in Massachusetts

Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by total income. For Massachusetts residents the marginal rate can reach 5.0% (9.0% on income over $1M under the "Millionaires Tax") but most filers pay a lower effective rate. The median household income in Massachusetts is $89,026.

Data: Tax Foundation (2024), IRS Statistics of Income, US Census Bureau ACS 2023. Updated 2024–2025. Figures reflect state averages — consult a licensed CPA for personalized tax advice.

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Frequently Asked Questions

What tax brackets apply to Massachusetts residents?

Massachusetts has a flat income tax system. Flat 5.0% on income up to $1,000,000; an additional 4% surtax (Millionaires Tax) applies on income over $1,000,000, effective 2023. Federal brackets also apply on top of the state tax.

What is the difference between marginal and effective tax rate in Massachusetts?

Your marginal rate is the rate on your highest dollar of income. Your effective rate is your total tax burden divided by total income. In Massachusetts, even if the top marginal rate is 5.0% (9.0% on income over $1M under the "Millionaires Tax"), most residents pay a lower effective rate because lower income portions are taxed at lower brackets.

Does Massachusetts have different tax brackets for married filers?

Yes, Massachusetts typically has different bracket thresholds for single vs. married filing jointly filers. Married joint filers often have brackets approximately twice as wide, reducing the marriage penalty. Check the Massachusetts Department of Revenue for current bracket tables.

How does this tax bracket calculator work for Massachusetts?

Enter your income and filing status. The calculator applies both federal and Massachusetts state tax brackets to show your marginal rate, effective rate, and total estimated tax. Massachusetts's flat rate of up to 5.0% (9.0% on income over $1M under the "Millionaires Tax") is applied to your state taxable income.