Massachusetts vs California Taxes
Compare the total tax burden between Massachusetts (5% + 4% surtax over $1.1M) and California (1% – 13.3%). Enter your income to see which state saves you more.
| Tax Component | Massachusetts | California |
|---|---|---|
| Federal tax | $13,170 | $13,170 |
| State tax | $4,680 | $4,911 |
| FICA | $7,650 | $7,650 |
| Total tax | $25,500 | $25,731 |
| Take-home | $74,500 | $74,269 |
| Effective rate | 25.50% | 25.73% |
| Annual Difference | $231 less | $231 more |
The $231 difference is primarily because California has a progressive income tax with rates up to 13.3%, while Massachusetts has a flat income tax with a surtax (top rate 9.0%). At your income level, California's marginal rate is 9.3% vs Massachusetts's 5.0%.
Why the difference
You'd pay $231/year ($19/month) more in California vs Massachusetts.
Tax structure
Massachusetts has a flat 9.0% state income tax, while California uses progressive brackets up to 13.3%.
Effective rate at your income
At $100,000, Massachusetts's effective state rate is 4.7% vs 4.9% in California — a 0.2 percentage point gap.
Tip: For most earners, the flat rate on ordinary income is straightforward. Income above $1,107,750 (including capital gains) is also subject to the additional 4% surtax, which applies only to the dollars above that threshold. Timing income around it can be valuable.
Tip: California's progressive brackets mean your effective rate is much lower than the top marginal rate for most earners. At $100,000, the effective state rate is approximately 4.91%. Consider maximizing 401(k) contributions and HSA to reduce California-taxable income.
Massachusetts Total Tax
25.50% effective rate
California Total Tax
25.73% effective rate
Annual savings
by living in Massachusetts
Tax at Different Income Levels
| Income | Massachusetts Total Tax | California Total Tax | Annual Savings |
|---|---|---|---|
| $75,000 | $16,838 | $16,073 | Save $765 |
| $100,000 | $25,500 | $25,731 | +$231 |
| $150,000 | $43,389 | $45,770 | +$2,381 |
| $200,000 | $60,753 | $65,284 | +$4,531 |
Based on single filer, standard deduction, 2026 tax year. Includes federal income tax, state income tax, and FICA.
Why the difference
You'd pay $231/year ($19/month) more in California vs Massachusetts.
Tax structure
Massachusetts has a flat 9.0% state income tax, while California uses progressive brackets up to 13.3%.
Effective rate at your income
At $100,000, Massachusetts's effective state rate is 4.7% vs 4.9% in California — a 0.2 percentage point gap.
Tip: For most earners, the flat rate on ordinary income is straightforward. Income above $1,107,750 (including capital gains) is also subject to the additional 4% surtax, which applies only to the dollars above that threshold. Timing income around it can be valuable.
Tip: California's progressive brackets mean your effective rate is much lower than the top marginal rate for most earners. At $100,000, the effective state rate is approximately 4.91%. Consider maximizing 401(k) contributions and HSA to reduce California-taxable income.
Understanding Each State
Massachusetts
Massachusetts has a flat income tax rate of 5% on most income, plus an additional 4% surtax on income over $1,107,750 (the 'millionaire tax'). This creates an effective 9% rate on income above that threshold. MA does not offer separate standard deductions like the federal system.
Tip: For most earners, the flat rate on ordinary income is straightforward. Income above $1,107,750 (including capital gains) is also subject to the additional 4% surtax, which applies only to the dollars above that threshold. Timing income around it can be valuable.
California
California has the highest top marginal state tax rate in the US at 13.3% (single filers over $1,000,000, including the Behavioral Health Services Tax surcharge), with progressive brackets starting at 1%. Despite high taxes, California's economy — tech, entertainment, agriculture — attracts top talent globally. Under OBBBA, the SALT deduction cap is $40,400 for 2026 ($20,200 if married filing separately), but it is cut by 30 cents for every dollar of MAGI above $505,000, down to a $10,000 floor — so the highest-income California itemizers see only partial federal relief.
Tip: California's progressive brackets mean your effective rate is much lower than the top marginal rate for most earners. At $100,000, the effective state rate is approximately 4.91%. Consider maximizing 401(k) contributions and HSA to reduce California-taxable income.
Key Comparison Points
Income tax structure: Massachusetts has a flat income tax (5% + 4% surtax over $1.1M), while California has a progressive income tax (1% – 13.3%).
Beyond income tax: State tax comparisons should also consider property tax rates, sales tax, and cost of living. A state with no income tax may have higher property or sales taxes that offset the savings.
SALT deduction cap: Under OBBBA, the 2026 federal SALT cap is $40,400, phasing out above $505,000 MAGI toward a $10,000 floor. This limits the federal tax benefit of living in a high-tax state, so the gross state tax difference remains close to the net difference for most earners — especially high earners inside the phaseout.
Frequently asked questions
Is it cheaper to live in Massachusetts or California?
Based on income tax alone, Massachusetts has a lower tax burden. At $100K income, you'd save $231 annually in Massachusetts compared to California. However, total cost of living also depends on property taxes, sales taxes, and housing costs.
How much would I save moving from California to Massachusetts?
A single filer earning $100,000 would save approximately $231 per year in total taxes by living in Massachusetts instead of California. At $150,000 income, the savings change to $2,381 per year.
What is the income tax rate in Massachusetts?
Massachusetts has a flat income tax with rates of 5% + 4% surtax over $1.1M.
What is the income tax rate in California?
California has a progressive income tax with rates of 1% – 13.3%.