New York vs Massachusetts Taxes
Compare the total tax burden between New York (4% – 10.9%) and Massachusetts (5% + 4% surtax over $1M). Enter your income to see which state saves you more.
Tax at Different Income Levels
| Income | New York Total Tax | Massachusetts Total Tax | Annual Savings |
|---|---|---|---|
| $75,000 | $16,939 | $16,649 | Save $290 |
| $100,000 | $25,828 | $25,312 | Save $517 |
| $150,000 | $44,396 | $43,255 | Save $1,142 |
| $200,000 | $61,865 | $60,098 | Save $1,767 |
Based on single filer, standard deduction, 2025 tax year. Includes federal income tax, state income tax, and FICA.
Why the difference
You'd save $517/year ($43/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 4.2% vs 4.7% in New York — a 0.5 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) can save 3-4% on city tax, but commuter taxes and higher property taxes may partially offset the savings.
Tip: For most earners, the flat 5% rate is straightforward. If your income approaches $1 million (including capital gains), the additional 4% surtax creates a cliff — $1 of income over $1M costs an extra $40,000 in tax. Timing income around this threshold 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 of 3.078-3.876%, making the combined state+city marginal rate up to 14.776% — the highest combined rate in the nation. The Yonkers surcharge adds another 16.75% of state tax for Yonkers residents.
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) can save 3-4% on city 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 million (the 'millionaire tax' effective 2023). This creates an effective 9% rate on income above $1 million. MA does not offer separate standard deductions like the federal system.
Tip: For most earners, the flat 5% rate is straightforward. If your income approaches $1 million (including capital gains), the additional 4% surtax creates a cliff — $1 of income over $1M costs an extra $40,000 in tax. Timing income around this threshold can be valuable.
Key Comparison Points
Income tax structure: New York has a progressive income tax (4% – 10.9%), while Massachusetts has a flat income tax (5% + 4% surtax over $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 (2025+), the federal SALT cap is $40,000, phasing out above $500,000 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 $517 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 $517 per year in total taxes by living in Massachusetts instead of New York. At $150,000 income, the savings change to $1,142 per year.
What is the income tax rate in New York?
New York has a progressive income tax with rates of 4% – 10.9%.
What is the income tax rate in Massachusetts?
Massachusetts has a flat income tax with rates of 5% + 4% surtax over $1M.