US Tax Tools

Massachusetts Tax Calculator

Massachusetts applies a flat rate to most taxable income, but adds a voter-approved surtax on top for the very highest earners — often called the 'Millionaire's Tax.' The surtax threshold adjusts for inflation each year. Massachusetts also taxes short-term capital gains at a different rate than long-term gains, unlike most flat-tax states. This calculator applies the current flat rate and surtax to your entered income.

01INPUTS
Calculate Your State Income Tax
On $100,000 of taxable income in Massachusetts, your estimated state income tax is $5,000 at an effective rate of 5.00%.
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State Tax

$5,000

Effective Rate

5.00%

Marginal Rate

5.00%
03BREAKDOWN
Tax Bracket Breakdown — Massachusetts
5.00%$5,000
$0+
Total$5,000
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How Massachusetts income tax works

  • Massachusetts applies one flat rate to most taxable income, with an added surtax layered on top of a very high income threshold.
  • The surtax threshold is adjusted for inflation annually, so it shifts slightly from year to year.
  • Short-term capital gains are taxed at a different rate than long-term gains and ordinary wage income.

Need the exact bracket thresholds instead of an estimate? See the Massachusetts tax brackets for 2026 .

Estimate your Massachusetts property tax by county, compare every state at the state tax brackets hub , or see the full tax-by-state directory .

Frequently asked questions

How is Massachusetts income tax calculated?

Massachusetts applies a flat rate to your taxable income, with an additional surtax layered on top for income above a very high, inflation-adjusted threshold. The calculator applies both to your entered income.

Does Massachusetts tax Social Security benefits?

No. Massachusetts excludes Social Security benefits from state taxable income.

What is the Massachusetts Millionaire's Tax?

It's a voter-approved surtax that applies on top of the standard flat rate for annual income above a very high threshold, with that threshold adjusted for inflation each year.

Are capital gains taxed differently in Massachusetts?

Yes — short-term capital gains are taxed at a higher rate than long-term gains, which are taxed at the standard flat rate alongside ordinary wage income.

Sources

Related insights

Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.

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Last updated July 19, 2026 Tax year 2025 + 2026 state income tax

Data sources: Massachusetts revenue department rate tables + Tax Foundation 2025

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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