Massachusetts tax tables 2026
The figures set by or for Massachusetts for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Massachusetts income tax brackets: All filers (5% + 4% surtax)
| State taxable income, per year | Rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Source: Massachusetts DOR — Tax Rates (personal income: 5.00%; tax year 2026 surtax of 4% on income exceeding $1,107,750); Personal Income Tax Exemptions · retrieved 2026-10-20
Massachusetts income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 9% |
| Personal exemption — single or married filing separately (exemption) | $4,400 |
| Personal exemption — head of household (exemption) | $6,800 |
| Personal exemption — married filing jointly (exemption) | $8,800 |
| Dependent exemption (each) (exemption) | $1,000 |
Source: Massachusetts DOR — Tax Rates (personal income: 5.00%; tax year 2026 surtax of 4% on income exceeding $1,107,750); Personal Income Tax Exemptions · retrieved 2026-10-20
Employee contributions
Massachusetts supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 5% |
| Portion above the 2026 surtax threshold | 9% |
Source: Massachusetts Circular M (Rev. 12/25), section G — Percentage Methods for … Supplemental Wage Payments (e.g., Bonuses), paid January 1, 2026 and thereafter (p. 13) · retrieved 2026-10-20
Paid Family and Medical Leave (PFML) contribution
| Item | Value |
|---|---|
| Employee rate | 0.46% |
| Wage base (per year) | $184,500 |
Source: Massachusetts Department of Family and Medical Leave — Paid Family and Medical Leave employer contribution rates and calculator (2026) · retrieved 2026-10-20
Employer costs
Massachusetts state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $15,000 |
| New employer rate | 2.42% |
| Experience-rated range: lowest | 0.94% |
| Experience-rated range: highest | 14.37% |
Massachusetts new employers pay 2.42% (construction 6.08%). The Workforce Training Fund contribution is added on top and is not included here; the COVID Recovery Assessment does not apply to new employers.
Source: U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-20
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Official sources
- Circular M — Income Tax Withholding Tables at 5.0% Effective January 1, 2026 · retrieved 2026-10-20
- Withholding Tax Guide · retrieved 2026-10-20
- Form M-4 Massachusetts Employee's Withholding Exemption Certificate (Rev. 3/24) · retrieved 2026-10-20
- Tax Rates · retrieved 2026-10-20
- Personal Income Tax Exemptions · retrieved 2026-10-20
- Tax Treatment of Non-Government Pensions · retrieved 2026-10-20
- Massachusetts Employee Fringe Benefits · retrieved 2026-10-20
- Medical-Related Deductions (Health Savings Accounts) · retrieved 2026-10-20
- Paid Family and Medical Leave employer contribution rates and calculator · retrieved 2026-10-20
- Wage contributions & reporting for Paid Family and Medical Leave · retrieved 2026-10-20
- Publication 15 (2026), Employer's Tax Guide — social security wage base · retrieved 2026-10-20
- U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.