Massachusetts Income Tax Brackets 2026
What are the Massachusetts income tax brackets for 2026?
Massachusetts uses 2 graduated brackets for 2026, from 5% on the first dollars of taxable income up to a top rate of 9%. After the state's standard deduction of $0 single ($0 joint), a single filer on $75,000 pays $3,530 of Massachusetts income tax.
Massachusetts taxes income through 2 graduated brackets in 2026, topping out at 9%. The first bracket covers taxable income up to $1,083,150, and the top rate does not bite until taxable income passes $1,083,150, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Massachusetts brackets for single filers, 2026
Rates apply to Massachusetts taxable income: gross pay minus the standard deduction and any personal exemption. In Massachusetts the schedule fills from the bottom up: the first $1,083,150 of taxable income pays 5%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $1,083,150 | 5% |
| $1,083,151 and up | 9% |
Massachusetts brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $1,083,150 | 5% |
| $1,083,151 and up | 9% |
Standard deduction and exemption in Massachusetts
The 2026 standard deduction is $0 for single filers and $0 for married filing jointly. Massachusetts also allows a personal exemption of $4,400 for single filers and $8,800 for joint filers, which comes off taxable income alongside the standard deduction. In Massachusetts, that means the first $4,400 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Massachusetts first removes the standard deduction and personal exemption, leaving $70,600 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $1,083,150 | $70,600 | 5% | $3,530 |
Total Massachusetts income tax: $3,530, an effective rate of 4.71% of gross pay. The marginal rate, the rate on the next dollar Massachusetts taxes, is 5%; a raise that crosses into that bracket pays 5% only on the dollars above the line, never on the whole salary.
Massachusetts income tax on common salaries (single filer)
| Gross salary | Massachusetts income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,780 | 4.45% | 5% |
| $50,000 | $2,280 | 4.56% | 5% |
| $75,000 | $3,530 | 4.71% | 5% |
| $100,000 | $4,780 | 4.78% | 5% |
| $150,000 | $7,280 | 4.85% | 5% |
How Massachusetts compares with other states
How Massachusetts compares: its top rate of 9% ranks 8th highest among the 42 taxing jurisdictions for 2026, and the $3,530 owed on a $75,000 salary ranks 7th highest, between Illinois ($3,568) and Virginia ($3,498).
The shape of the schedule matters as much as the rates. Massachusetts's top rate only starts at taxable income above $1,083,150, so a $75,000 salary never sniffs it: the highest rate actually touched is 5%, and the top slice of the example above contributes $3,530, about 100% of the total bill. The other 0% is spread across the lower 1 brackets.
Joint filers in Massachusetts get wider thresholds, but not double: the top joint bracket starts at $1,083,150 against $1,083,150 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the Massachusetts income tax calculator for any salary, or the Massachusetts take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Massachusetts result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Massachusetts for 2026?
The top marginal rate in Massachusetts is 9%, and it applies only to taxable income above $1,083,150 for single filers. Every dollar below that line pays less, starting at 5% on the first slice.
How many tax brackets does Massachusetts have?
Massachusetts has 2 brackets for 2026, running from 5% on the first slice of taxable income to 9% at the top. Joint filers use a wider schedule, with a standard deduction of $0 instead of $0.
What is the standard deduction in Massachusetts for 2026?
The standard deduction is $0 for single filers and $0 for married filing jointly. A personal exemption of $4,400 single and $8,800 joint also applies.
How much Massachusetts income tax is owed on $75,000?
A single filer earning $75,000 pays $3,530 of Massachusetts income tax for 2026 in this model, an effective rate of 4.71%, even though the top bracket reached is 5%.