How your paycheck is taxed in Massachusetts
A Massachusetts paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 5% to 9%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. There is no standard deduction; a $4,400 (single) or $8,800 (joint) personal exemption applies instead. Paid Family and Medical Leave contributions (up to 0.88% of wages, split with the employer) are withheld separately.
Massachusetts's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Massachusetts income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Massachusetts taxable income is wages minus the personal exemption.
Massachusetts income tax brackets for 2026
Massachusetts taxes wages at a flat 5%, plus a 4% surtax on income over about $1.08 million (2025 threshold, indexed annually), giving an effective 9% top bracket. The surtax threshold for 2026 is not confirmed, so the record is marked estimated. Brackets apply to Massachusetts taxable income, which is wages after the $4,400 per-person exemption.
| Rate | Single taxable income |
|---|---|
| 5% | $0 to $1,083,150 |
| 9% | Over $1,083,150 |
| Rate | Married filing jointly taxable income |
|---|---|
| 5% | $0 to $1,083,150 |
| 9% | Over $1,083,150 |
Head of household and married filing separately use the single schedule in this estimate; Massachusetts may publish separate columns.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Massachusetts rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Massachusetts tax on $70,600 of state taxable income is $3,530.00. Net pay is $58,062.50 a year, or $2,233.17 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Massachusetts tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $2,280 | $40,075 | $1,541.35 |
| $75,000 | $7,670 | $4,650 | $1,088 | $3,530 | $58,063 | $2,233.17 |
| $100,000 | $13,170 | $6,200 | $1,450 | $4,780 | $74,400 | $2,861.54 |
Effective total tax rates in these examples run from 19.9% at $50,000 to 25.6% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and Massachusetts's joint brackets are wider too.
How the Massachusetts brackets apply to $75,000
State taxable income for the single $75,000 example is $70,600. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (5%) is higher than the average rate on all wages (4.71%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 5% | $70,600 | $3,530.00 |
| Total Massachusetts tax | $3,530.00 |
Hourly pay in Massachusetts
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Massachusetts tax $35.77, leaving $648.95 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Massachusetts tax is $3,310.00 instead of $3,530.00. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $61,312.50 a year, or $2,358.17 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.