Massachusetts payroll · 2026
Massachusetts paycheck calculator.
Massachusetts take-home pay using the Department of Revenue’s Circular M percentage method for 2026. Everything runs in your browser.
Your pay
Estimated Massachusetts paycheck (2026)
Massachusetts worked example
- Gross pay $2,400.00 (every two weeks, single), minus $100.00 section 125 and $150.00 traditional 401(k) = $250.00 pre-tax.
- Federal income tax withholding (IRS Pub. 15-T percentage method): $174.15.
- Social Security 6.2% and Medicare 1.45% of $2,300.00: $142.60 and $33.35.
- Massachusetts income tax (Circular M percentage method, 1 exemption): $90.25; PFML employee share 0.46%: $11.04.
- Take-home: $1,698.61 per pay period, about $44,164 a year. Total taxes are 18.81% of gross.
Federal income tax uses Form W-4 (2020 or later) with the Step 2 box unchecked and no Step 3 or Step 4 entries.
Massachusetts take-home pay at common salaries
Single filer, paid every two weeks, no pre-tax deductions, default entries from the form above. Annual figures after federal tax, FICA and the Massachusetts items this page models.
| Salary | Massachusetts taxes and premiums / year | Take-home / year | Take-home / month |
|---|---|---|---|
| $40,000 | $1,811 | $32,509 | $2,709 |
| $60,000 | $2,827 | $47,563 | $3,964 |
| $80,000 | $3,842 | $61,267 | $5,106 |
| $100,000 | $4,858 | $74,322 | $6,194 |
| $150,000 | $7,396 | $106,395 | $8,866 |
How it is calculated
Federal withholding is IRS Publication 15-T (2026) Worksheet 1A for a Form W-4 from 2020 or later: annualize taxable wages, subtract the $8,600 standard amount ($12,900 if married filing jointly), apply the annual percentage-method table and divide by pay periods. Social Security is 6.2% up to the 2026 wage base of $184,500, Medicare is 1.45% with no limit, and Additional Medicare Tax is 0.9% on wages beyond $200,000.
Massachusetts: wages minus the Social Security and Medicare withheld (limited to $2,000 for the year), minus the M-4 exemption factor for the pay period, annualized, then 5% up to $1,107,750 and 9% above it (Circular M, effective January 1, 2026), divided by pay periods; head of household subtracts a small fixed amount ($4.62 biweekly). Nothing is withheld for employees claiming an exemption whose wages are below $308 biweekly. Paid Family and Medical Leave is shown at the maximum employee share of 0.46% of wages up to the Social Security wage base.
Not covered: W-4s from 2019 or earlier, bonuses and other supplemental wages, local taxes, and wage bracket method rounding. These calculators treat state income-tax wages as federal income-tax wages (gross pay less the pre-tax amounts you enter); a state’s own rules for particular benefits can differ.
Sources and as-of dates
- Massachusetts Department of Revenue, Circular M (Rev. 12/25): Income Tax Withholding Tables at 5.0% effective January 1, 2026, percentage method
- Massachusetts DFML, Paid Family and Medical Leave employer contribution rates (2026: up to 0.28% medical + 0.18% family withheld from wages, capped at the Social Security taxable maximum)
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer’s Tax Guide
- U.S. Department of Labor, Comparison of State Unemployment Insurance Laws 2023 (only Alaska, New Jersey and Pennsylvania require employee contributions)
- Figures retrieved October 2026. Federal and state agencies republish these tables each year; this tool covers 2026 only.
FAQ
What are the Massachusetts income tax rate and surtax?
Circular M states withholding at 5.0% effective January 1, 2026, with 9% applied to the portion of annualized wages above $1,107,750, the 2026 inflation-adjusted threshold for the 4% surtax.
How much is deducted for Massachusetts Paid Family and Medical Leave?
The Department of Family and Medical Leave says employers may withhold up to 0.28% of eligible wages for medical leave and up to 0.18% for family leave, capped at the Social Security taxable maximum, so up to 0.46% in total. Some employers cover part of it, so your check may show less.
How are Massachusetts exemptions counted?
Circular M says a claimed spouse counts as 4 exemptions for withholding purposes. The exemption factor for one exemption is $4,400 a year; for more than one it is $1,000 each plus $3,400.
Does Massachusetts take state unemployment tax out of my paycheck?
Not as modelled here. The U.S. Department of Labor’s Comparison of State Unemployment Insurance Laws (2023 edition) lists only Alaska, New Jersey and Pennsylvania as requiring employee contributions, so state unemployment insurance is an employer cost in Massachusetts. Check the current edition before relying on this.
Why does my real paycheck differ from this estimate?
Employers may use wage-bracket tables instead of the formulas used here, round differently, apply your exact Form W-4 and state certificate, and withhold local taxes, benefits and other deductions this tool does not model. Treat the result as an estimate, not tax advice.
What does this calculator not include?
Local income taxes, wage bracket method rounding, W-4s from 2019 or earlier, bonuses and other supplemental wages (flat-rate rules apply), garnishments, and employer-specific deductions. Federal W-4 Step 3 and Step 4 entries are also left out; use the U.S. paycheck calculator if you need them.
More state paycheck calculators
Illinois, Ohio, Georgia, North Carolina, Michigan, New Jersey, Virginia, Arizona, Colorado. For other states use the U.S. paycheck calculator with your state’s withholding percentage.