Massachusetts Income Tax Rates 2025
Massachusetts has a flat income tax rate of 5% on all taxable income, plus an additional 4% surtax on annual income exceeding $1 million (the "Millionaire's Tax" approved by voters in 2022).
Tax Type
Flat
Rate Range
5% + 4% surtax over $1M
Brackets
1
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Massachusetts is only part of the equation — federal taxes apply too.
State Tax Ranking
At $75,000 income (single filer), Massachusetts ranks #37 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from Massachusetts →Tax at Different Income Levels
| Income | State Tax | Effective Rate | Take-Home |
|---|---|---|---|
| $50,000 | $2,500 | 5.00% | $43,629 |
| $75,000 | $3,750 | 5.00% | $63,301 |
| $100,000 | $5,000 | 5.00% | $81,551 |
| $150,000 | $7,500 | 5.00% | $117,433 |
| $200,000 | $10,000 | 5.00% | $152,933 |
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
Tax Overview
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.
Tax Planning 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.
The $1 million surtax threshold is adjusted annually for inflation. Massachusetts does not tax Social Security benefits. Short-term capital gains are taxed at 8.5%, while long-term gains are taxed at the standard 5% rate.
Property Tax & Cost of Living
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.
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Frequently asked questions
What is Massachusetts's income tax rate in 2025?
Massachusetts has a flat income tax rate of 5% on all taxable income, plus an additional 4% surtax on annual income exceeding $1 million.
Does Massachusetts tax Social Security benefits?
Massachusetts does not tax Social Security benefits at the state level.