Massachusetts Tax Brackets 2025
Massachusetts state income tax rates for tax year 2025 — 2 progressive brackets from 5% to 9%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Flat + surtax
Rate range
5% + 4% surtax over $1,000,000
Brackets
2
Massachusetts state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,500 | 5.00% | $2,500 | 5.00% |
| $75,000 | $3,750 | 5.00% | $3,750 | 5.00% |
| $100,000 | $5,000 | 5.00% | $5,000 | 5.00% |
| $150,000 | $7,500 | 5.00% | $7,500 | 5.00% |
| $250,000 | $12,500 | 5.00% | $12,500 | 5.00% |
| $500,000 | $25,000 | 5.00% | $25,000 | 5.00% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $1,000,000 | 5% |
| Over $1,000,000 | 9% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $1,000,000 | 5% |
| Over $1,000,000 | 9% |
About Massachusetts' 2025 rates
Massachusetts is mostly a flat-tax state, but income above $1 million faces an extra 4% surtax. In practice that means many searchers think of Massachusetts as having both a 5% base rate and a 9% millionaire rate, even though the system is structurally a flat tax with a high-income add-on.
Planning note
If your taxable income is near $1 million, capital-gain timing, bonus deferral, and retirement distributions can determine whether the 4% surtax applies. Model the all-in state effect before realizing one-off income.
Frequently asked questions
What are the Massachusetts tax brackets for 2025?
Massachusetts taxes most taxable income at 5%, then applies an additional 4% surtax on taxable income above $1,000,000. That creates an effective top marginal rate of 9%.
What is the top Massachusetts income tax rate in 2025?
9%, applied to taxable income above $1,000,000 for single filers ($1,000,000 for married filing jointly).
How much Massachusetts state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,000 in Massachusetts state income tax for 2025 — an effective rate of 5.00%. Married filing jointly with the same income owes $5,000 (5.00% effective). Federal tax is separate.
Are Massachusetts 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Massachusetts bracket thresholds in effect for tax year 2025.