Massachusetts Tax Brackets
How to read this: Only the income within each bracket is taxed at that rate. Your total tax is the sum across brackets.
| Income Range | Tax Rate |
|---|---|
| $0 - $1.08M | 5.00% |
| $1.08M+ | 9.00% |
Brackets shown for single filers. Married filing jointly brackets may differ. Use the calculator above to see your specific situation.
Key Facts That Affect Your Take-Home Pay
- Massachusetts uses a flat 5.0% income tax rate for all income levels and filing statuses: unlike federal taxes or states with graduated brackets, your Massachusetts tax percentage stays the same whether you earn $30,000 or $300,000. This flat rate is higher than Pennsylvania's 3.07% but lower than Illinois's 4.95%.
- Massachusetts's flat tax rate means everyone pays the same 5.0% rate regardless of income level, creating a simple but potentially regressive system where lower earners pay a larger percentage of their take-home pay toward state tax than higher earners. The rate is moderate compared to other flat-tax states.
- Massachusetts does not charge income tax at the municipal level, meaning uniform tax withholding across all areas. All Massachusetts residents have the same income tax burden: the flat 5.0% state rate.
What People Get Wrong
“Flat tax means low tax.”
Massachusetts's 5.0% flat rate isn't necessarily low: it's simple, but not necessarily cheap. For someone earning $80,000, that 5.0% is $4,000, which could be more than they'd pay in a progressive state with generous lower brackets. The 'flat tax' label sounds appealing, but it doesn't automatically mean you'll pay less than in states with graduated brackets, especially for middle-income earners who might benefit from progressive brackets elsewhere.
“No local taxes means Massachusetts is cheaper than other states.”
While Massachusetts avoids local income tax complications, the flat 5.0% rate combined with sales taxes (6.25%) and high property taxes (among the highest in the nation, especially in Boston and surrounding suburbs) can create a significant tax burden. A homeowner in Massachusetts with a $500,000 property might pay $8,000-$12,000+ annually in property taxes, which can offset income tax advantages compared to other states.
“Everyone pays the same percentage, so it's fair.”
While everyone pays the same 5.0% rate in Massachusetts, the economic impact is different. 5.0% of a $35,000 salary ($1,750) represents a larger share of disposable income than 5.0% of $150,000 ($7,500). Flat taxes are proportionally equal, but not necessarily equitable in terms of real-world impact on people's financial lives: lower earners pay a larger percentage of their ability to cover necessities, while high earners benefit from not being pushed into higher brackets.
