Massachusetts paycheck calculator
Massachusetts taxes wages at one flat rate, but it also adds a 4% surtax on income above a threshold that rises with inflation each year, often called the millionaires tax. Withholding is simple for most people: a small FICA deduction, a fixed amount per exemption on Form M-4, then the flat rate. Most paychecks also show a Paid Family and Medical Leave deduction.
Take-home per paycheck
$2,224
- Take-home per year
- $57,817
- Total taxes per year
- $17,183
- Effective tax rate
- 22.9%
- Marginal tax rate
- 34.6%
- Massachusetts exemptions assumed: 1 (Form M-4: 1 for you, 1 per dependent).
Take-home per paycheck: $2,224 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$132 | −$3,430 |
| MA PFML | −$13 | −$345 |
| Take-home pay | $2,224 | $57,817 |
- Take-home pay$57,81777%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$3,7755%
How Massachusetts taxes your paycheck
- Up to 9%
- A flat 5% on wages, plus a 4% surtax on income over $1,107,750 in 2026.
- MA PFML
- MA PFML 0.46%
- None
- Massachusetts cities and towns do not levy income taxes on wages.
- 5%
- Bonuses are withheld at a flat 5%, rising to 9% on any part of the bonus that pushes annual pay above the surtax threshold.
Massachusetts income tax rates for 2026
These are the return rates. Your employer withholds using Massachusetts's withholding method (Circular M (Rev. 12/25) percentage method, wages paid from January 1, 2026), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| $0 – $1,107,750 | 5% |
| Over $1,107,750 | 9% |
| Item | Amount |
|---|---|
| Personal exemption — single or married filing separately | $4,400 |
| Personal exemption — head of household | $6,800 |
| Personal exemption — married filing jointly | $8,800 |
| Dependent exemption (each) | $1,000 |
Other taxes on Massachusetts paychecks
| Employee payroll tax | Rate | Wage base | Annual max |
|---|---|---|---|
| Paid Family and Medical Leave (PFML) contribution | 0.46% | $184,500 | — |
$63,590 in Massachusetts
$63,590 is the median annual wage in Massachusetts (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $50,122 a year, or $1,928 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,446 | $63,590 |
| Federal income tax | -$210 | -$5,451 |
| Social Security | -$152 | -$3,943 |
| Medicare | -$35 | -$922 |
| State income tax | -$110 | -$2,860 |
| MA PFML | -$11 | -$293 |
| Take-home pay | $1,928 | $50,122 |
How Massachusetts withholds income tax
Employers follow Circular M from the Department of Revenue. Under the percentage method they take your wages for the pay period, subtract what was withheld for Social Security and Medicare (up to a yearly maximum), subtract an exemption allowance based on your Form M-4, and apply the flat rate. Heads of household get a small fixed reduction each paycheck.
Form M-4 counts exemptions differently from the old federal W-4. You enter 1 for yourself, 4 for a spouse whose exemption you can claim (for example, a spouse who does not work), and 1 for each dependent, plus 1 more if a dependent will be under 12. If you never file an M-4, your employer withholds with no exemptions.
Traditional 401(k), 403(b) and 457 deferrals, qualified cafeteria-plan health premiums and HSA contributions are all excluded from Massachusetts wages, so they lower your withholding the same way they do federally.
The 4% surtax on high earners
Income above the annual threshold is taxed at an extra 4%, for a combined 9% on the excess. Employers build this into withholding: if annualized wages after deductions pass the threshold, the excess is withheld at the higher combined rate.
Large bonuses can trigger the surtax on their own. Circular M has a separate method for supplemental pay that adds the bonus to your annualized salary and withholds the higher rate on the part above the threshold.
Paid Family and Medical Leave contributions
Massachusetts funds paid family and medical leave through payroll contributions. Employers may withhold all of the family leave portion and part of the medical leave portion from workers, and contributions stop once your wages reach the Social Security taxable maximum.
Some employers pay part or all of the worker share. Starting in 2027, new legislation shifts how the employer and employee portions are split between family and medical leave.
No local income taxes
No Massachusetts city or town taxes wages, so where you live inside the state does not change your paycheck.
What changed recently
- 2026: The income threshold for the 4% surtax was raised for inflation for tax year 2026, and Circular M's percentage method was updated to include it. Source
- 2026: Chapter 101 of the Acts of 2026 shifts PFML employer contributions from medical leave to family leave starting January 1, 2027. Source
- 2025: The surtax threshold was adjusted for inflation for tax year 2025. Source
Questions people ask
What is the Massachusetts income tax rate in 2026?
Wages are taxed at 5%. Income above $1,107,750 in 2026 owes an extra 4% surtax, so the top combined rate on that portion is 9%.
How much is the Massachusetts PFML deduction in 2026?
Employers can withhold up to 0.46% of your wages for Paid Family and Medical Leave in 2026, and contributions stop at the $184,500 Social Security wage base. Your employer may choose to cover some or all of it.
How are bonuses taxed in Massachusetts?
Supplemental pay such as a bonus is withheld at 5%. If the bonus plus your annualized salary goes over the surtax threshold, the part above the threshold is withheld at 9%.
How many exemptions should I claim on Form M-4?
Enter 1 for yourself, 4 for a spouse whose exemption you are allowed to claim, and 1 for each dependent, adding 1 more if a dependent will be under 12 at year end. If you have two jobs, claim exemptions only with your main employer.
Do 401(k) contributions reduce Massachusetts tax?
Yes. Massachusetts excludes traditional 401(k), 403(b) and 457 deferrals from income to the same extent as federal law, so they are not subject to Massachusetts withholding. Roth contributions are taxed.
Does Boston have a city income tax?
No. Massachusetts cities and towns, including Boston, do not tax wages. You pay only the state income tax plus the PFML contribution.
Sources
- Circular M — Income Tax Withholding Tables at 5.0% Effective January 1, 2026 · retrieved 2026-10-16
- Withholding Tax Guide · retrieved 2026-10-16
- Form M-4 Massachusetts Employee's Withholding Exemption Certificate (Rev. 3/24) · retrieved 2026-10-16
- Tax Rates · retrieved 2026-10-16
- Personal Income Tax Exemptions · retrieved 2026-10-16
- Tax Treatment of Non-Government Pensions · retrieved 2026-10-16
- Massachusetts Employee Fringe Benefits · retrieved 2026-10-16
- Medical-Related Deductions (Health Savings Accounts) · retrieved 2026-10-16
- Paid Family and Medical Leave employer contribution rates and calculator · retrieved 2026-10-16
- Wage contributions & reporting for Paid Family and Medical Leave · retrieved 2026-10-16
- Publication 15 (2026), Employer's Tax Guide — social security wage base · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16