New York vs Massachusetts Taxes
Compare the total tax burden between New York (3.9% – 10.9%) and Massachusetts (5% + 4% surtax over $1.1M). Enter your income to see which state saves you more.
| Tax Component | New York | Massachusetts |
|---|---|---|
| Federal tax | $13,170 | $13,170 |
| State tax | $4,860 | $4,680 |
| FICA | $7,650 | $7,650 |
| Total tax | $25,680 | $25,500 |
| Take-home | $74,320 | $74,500 |
| Effective rate | 25.68% | 25.50% |
| Annual Difference | $180 more | $180 less |
The $180 difference is primarily because New York has a progressive income tax with rates up to 10.9%, while Massachusetts has a flat income tax with a surtax (top rate 9.0%). At your income level, New York's marginal rate is 5.9% vs Massachusetts's 5.0%.
Why the difference
You'd save $180/year ($15/month) in Massachusetts vs New York.
Tax structure
New York uses progressive brackets up to 10.9%, while Massachusetts has a flat 9.0% state income tax.
Effective rate at your income
At $100,000, Massachusetts's effective state rate is 4.7% vs 4.9% in New York — a 0.2 percentage point gap.
New York local taxes
New York City residents pay an additional 3.1-3.9% city income tax on top of state tax.
Tip: If you work in NYC, the city income tax significantly increases your burden. Living outside the city (e.g., New Jersey, Connecticut, or Westchester) avoids the city income tax, but commuter taxes and higher property taxes may partially offset the savings.
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.
New York Total Tax
25.68% effective rate
Massachusetts Total Tax
25.50% effective rate
Annual savings
by living in Massachusetts
Tax at Different Income Levels
| Income | New York Total Tax | Massachusetts Total Tax | Annual Savings |
|---|---|---|---|
| $75,000 | $16,861 | $16,838 | Save $23 |
| $100,000 | $25,680 | $25,500 | Save $180 |
| $150,000 | $44,500 | $43,389 | Save $1,111 |
| $200,000 | $62,401 | $60,753 | Save $1,648 |
Based on single filer, standard deduction, 2026 tax year. Includes federal income tax, state income tax, and FICA.
Why the difference
You'd save $180/year ($15/month) in Massachusetts vs New York.
Tax structure
New York uses progressive brackets up to 10.9%, while Massachusetts has a flat 9.0% state income tax.
Effective rate at your income
At $100,000, Massachusetts's effective state rate is 4.7% vs 4.9% in New York — a 0.2 percentage point gap.
New York local taxes
New York City residents pay an additional 3.1-3.9% city income tax on top of state tax.
Tip: If you work in NYC, the city income tax significantly increases your burden. Living outside the city (e.g., New Jersey, Connecticut, or Westchester) avoids the city income tax, but commuter taxes and higher property taxes may partially offset the savings.
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.
Understanding Each State
New York
New York's state income tax has progressive brackets reaching 10.9%. New York City residents pay an additional city income tax, making the combined state+city marginal rate the highest combined rate in the nation. Yonkers residents also pay a surcharge calculated as a percentage of their New York State tax.
Tip: If you work in NYC, the city income tax significantly increases your burden. Living outside the city (e.g., New Jersey, Connecticut, or Westchester) avoids the city income tax, but commuter taxes and higher property taxes may partially offset the savings.
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.
Key Comparison Points
Income tax structure: New York has a progressive income tax (3.9% – 10.9%), while Massachusetts has a flat income tax (5% + 4% surtax over $1.1M).
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 New York or Massachusetts?
Based on income tax alone, Massachusetts has a lower tax burden. At $100K income, you'd save $180 annually in Massachusetts compared to New York. However, total cost of living also depends on property taxes, sales taxes, and housing costs.
How much would I save moving from New York to Massachusetts?
A single filer earning $100,000 would save approximately $180 per year in total taxes by living in Massachusetts instead of New York. At $150,000 income, the savings change to $1,111 per year.
What is the income tax rate in New York?
New York has a progressive income tax with rates of 3.9% – 10.9%.
What is the income tax rate in Massachusetts?
Massachusetts has a flat income tax with rates of 5% + 4% surtax over $1.1M.