Filing and paying Massachusetts income tax
- Return
- Form 1 for full-year residents, due April 15. An extension to October 15 is valid only if at least 80% of the tax is paid by April 15.
- Withholding
- Employers withhold 5% on wages, plus the 4% surtax rate on wages above the threshold. Allowances come from your Massachusetts Form M-4.
- Estimated payments
- Made on Form 1-ES if withholding won't cover your tax, for example on self-employment or investment income.
To see how Massachusetts sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Massachusetts Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Massachusetts |
|---|---|---|---|
| Massachusetts (here) | $4,780 | $17,950 | — |
| New Hampshire | $0 | $13,170 | -$4,780 |
| Vermont | $4,140 | $17,310 | -$640 |
| New York | $4,860 | $18,030 | +$80 |
| Connecticut | $4,975 | $18,145 | +$195 |
| Rhode Island | $3,148 | $16,318 | -$1,632 |
A negative "vs." figure means that state collects less total income tax than Massachusetts. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Massachusetts state income tax rate for 2026?
Massachusetts state income tax for 2026 ranges from 5% on the lowest bracket to 9% on income above $1,107,750 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.
How much income tax will I pay in Massachusetts on a $100,000 salary?
For a single filer earning $100,000 in Massachusetts in 2026, expect approximately $13,170 in federal income tax and $4,780 in Massachusetts state income tax — for a total income tax of about $17,950, an effective rate of 17.9%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Massachusetts millionaires tax threshold for 2026?
$1,107,750 of taxable income. The 4% surtax applies only to the amount above it; the 2025 threshold was $1,083,150.
How does the Massachusetts rental deduction work?
You deduct half of the rent you paid for your main home in Massachusetts, up to $4,000. Paying $1,500 a month, $18,000 a year, gets you the full $4,000.
How are short-term capital gains taxed in Massachusetts?
At 8.5%, compared with 5% for long-term gains and wages. Short-term means assets held one year or less.
Will Massachusetts issue a 62F tax refund for 2026?
No. The State Auditor found that fiscal 2026 tax revenue was about $5.15 billion below the Chapter 62F cap, so no credit is due.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.