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 $1,083,150 (the "Millionaire's Tax" approved by voters in 2022).
Tax Type
Flat
Rate Range
5% + 4% surtax over $1.1M
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 #41 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 | $2,180 | 4.36% | $43,945 |
| $75,000 | $3,430 | 4.57% | $63,615 |
| $100,000 | $4,680 | 4.68% | $81,865 |
| $150,000 | $7,180 | 4.79% | $117,753 |
| $200,000 | $9,680 | 4.84% | $153,253 |
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 $1,083,150 (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.
Tax Planning Tip
For most earners, the flat rate on ordinary income is straightforward. Income above $1,083,150 (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.
The $1,083,150 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 by state (2024, all items; national average = 100).
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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 $1,083,150.
Does Massachusetts tax Social Security benefits?
Massachusetts does not tax Social Security benefits at the state level.
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