How Massachusetts taxes your paycheck in 2026
Massachusetts uses graduated marginal brackets for 2026 - 5% up to $1,107,750, then 9% for single filers. You pay each rate only on the income that falls inside that bracket, after subtracting the $4,400 personal exemption. On a $60,000 salary with 5% to a pre-tax 401(k), 2026 Massachusetts income tax works out to about $2,630.00 for a single filer.
| Massachusetts at a glance (2026, single filer) | Value |
|---|---|
| State income tax | 5% up to $1,107,750, then 9% |
| Personal exemption | $4,400 |
| State tax on a $60,000 salary (5% 401(k)) | $2,630.00 |
| Take-home on $60,000 (biweekly paycheck) | $1,735.38 |
2026 Massachusetts tax brackets (single filer)
Marginal rates applied to Massachusetts taxable income - wages after the $4,400 personal exemption. Each rate applies only to income within its band.
| Massachusetts taxable income | Marginal rate |
|---|---|
| $0 to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Federal taxes are the same in every state
Wherever you live, 2026 federal income tax uses the same brackets (10% to 37%, after the standard deduction for your filing status - $16,100 for single filers), the same federal Child Tax Credit, and the same FICA rules: 6.2% Social Security on wages up to $184,500, plus 1.45% Medicare on all wages and an extra 0.9% above $200,000 ($250,000 for joint filers). State tax is what makes a Massachusetts paycheck different from one across the state line.
What this estimate leaves out
Worked examples on this page use the calculator's defaults: a single filer with no dependents taking the standard deduction for 2026. The calculator itself also supports married filing jointly, head of household and children under 17, including the federal Child Tax Credit and Massachusetts's dependent breaks where they apply. Massachusetts' refundable Child and Family Tax Credit (about $440 per dependent) is not included in this estimate. Massachusetts withholds a small Paid Family and Medical Leave premium (well under 1% of wages) that is not included in this estimate. Health insurance premiums, HSA contributions, itemized deductions and other credits are not modeled.