2026 Massachusetts income-tax brackets.
OfficialOrdinary Part B income uses 5%; from 2023 a 4% surtax applies above the annual threshold shown, making 9% on that portion. Other classes of income can have different rates. The threshold applies per return and is not doubled for a joint return. Special separate-return aggregation rules can apply.
Single
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5.000% |
| Over $1,107,750 | 9.000% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5.000% |
| Over $1,107,750 | 9.000% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5.000% |
| Over $1,107,750 | 9.000% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $1,107,750 | 5.000% |
| Over $1,107,750 | 9.000% |
- Massachusetts DOR 4% surtax and base-rate guidance2023–2026 surtax thresholds; ordinary 5% base rate since January 1, 2020
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 5.000% | Official |
| 2022 | 5.000% | Official |
| 2023 | 9.000% | Official |
| 2024 | 9.000% | Official |
| 2025 | 9.000% | Official |
| 2026 | 9.000% | Official |
| 2027 | 9.000% | Projected |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.