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Massachusetts Income Tax Calculator (2026)
Estimate your 2026 Massachusetts state income tax — a flat 5% with personal exemptions, plus the 4% Fair Share surtax above $1,107,750. No sign-up, no cost.
Estimate Your Massachusetts Tax
Each dependent adds a $1,000 personal exemption.
Personal exemption
MA taxable income
MA state tax (5%)
Fair Share surtax (4% over $1,107,750)
Total MA tax
Effective tax rate
Marginal tax rate
Models wage income at 5%. Short-term capital gains are taxed at 8.5% and are not modeled here. Estimates only — your actual return may differ.
How Massachusetts Income Tax Works
Massachusetts taxes most income at a flat 5% — the same rate whether you earn $50,000 or $1,000,000. Two features make it less simple than it sounds: there is no standard deduction (just a modest personal exemption), and the voter-approved Fair Share Amendment adds a 4% surtax on income above an inflation-adjusted threshold ($1,107,750 for 2026), pushing the top effective rate to 9%.
- Flat 5% on most income. Wages, salaries, business income, and long-term capital gains are all taxed at 5% — no brackets.
- No standard deduction. Massachusetts is one of few states without one. You subtract only the personal exemption: $4,400 single / $8,800 joint / $1,000 per dependent.
- Fair Share surtax: 4% above $1,107,750. Income over the 2026 threshold pays an extra 4% — an effective 9% top rate. Same threshold for all filing statuses.
- Short-term capital gains: 8.5%. Gains on assets held one year or less are taxed at a higher 8.5% rate (not modeled in this calculator).
MA taxable income = gross income − personal exemption
MA state tax = taxable income × 5%
Fair Share surtax = 4% × max(0, taxable income − $1,107,750)
MA state tax = taxable income × 5%
Fair Share surtax = 4% × max(0, taxable income − $1,107,750)
Worked Example: Single, $80,000 Gross Income
| Calculation | Amount | |
|---|---|---|
| Personal exemption (single) | $4,400 | |
| MA taxable income | $80,000 − $4,400 | $75,600 |
| MA state tax (5%) | $75,600 × 5% | $3,780.00 |
| Fair Share surtax | income below $1,107,750 | $0.00 |
| Effective rate | $3,780.00 ÷ $80,000 | 4.72% |
Frequently Asked Questions
Voters approved the Fair Share Amendment in 2022, adding a 4% surtax on income above an inflation-adjusted threshold. For 2026 the threshold is $1,107,750 (up from $1,083,150 in 2025), so income above that line is effectively taxed at 9%. The revenue is dedicated to education and transportation.
No. Massachusetts offers no standard deduction — one of the few states without one. You subtract only the personal exemption ($4,400 single / $8,800 joint / $1,000 per dependent) before applying the 5% rate.
Short-term capital gains (assets held one year or less) are taxed at 8.5% — higher than the 5% rate on wages and long-term gains. This calculator models wage income at 5%; if you have short-term gains, your actual tax will be higher.
Yes. The $1,107,750 Fair Share threshold is the same for all filing statuses in 2026 — it is not doubled for married filing jointly.
No. Massachusetts cities and towns do not levy income taxes, so the state tax computed here is your full Massachusetts income-tax bill.
No — it is an estimate for planning purposes only. It models wage income at 5% with personal exemptions; the 8.5% short-term capital gains rate, credits, and other adjustments can change your actual liability. Consult a licensed tax professional for your return.
Disclaimer: Estimates only — not tax advice. Verify with the Massachusetts Department of Revenue or a tax professional.