2027 Massachusetts income-tax brackets.
ProjectedProjected surtax threshold for planning. Ordinary Part B income uses 5%, with an additional 4% above the threshold shown. The surtax uses combined taxable income from all income classes; other classes can have different base 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 $1,142,250 | 5.000% |
| Over $1,142,250 | 9.000% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $1,142,250 | 5.000% |
| Over $1,142,250 | 9.000% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $1,142,250 | 5.000% |
| Over $1,142,250 | 9.000% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $1,142,250 | 5.000% |
| Over $1,142,250 | 9.000% |
- Massachusetts General Laws chapter 62 section 4: surtax indexingM.G.L. c. 62, §4(d): 2023 initial threshold, additional 4% and annual IRC 1(f) indexing
- Massachusetts DOR 4% surtax and base-rate guidancePublished 2023–2026 thresholds; ordinary Part B 5% rate; per-return threshold and aggregation scope
- law title26 2024IRC 1(f)(3), (6) and (7): chained CPI, September–August window, release cutoff and $50 downward rounding
- bls chain 2000 2009BLS SUUR0000SA0, monthly, not seasonally adjusted
- bls chain 2010 2019BLS SUUR0000SA0, monthly, not seasonally adjusted
- bls chain 2020 2026BLS SUUR0000SA0, monthly, not seasonally adjusted
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.