United States · State income tax
Massachusetts state income tax rate 2027.
Massachusetts’s flat rate from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: Massachusetts taxes wages at a flat 5% for 2026 (a single bracket for single and joint filers). No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
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Result
Enter your Massachusetts taxable income and press Estimate.
The Massachusetts schedule
Mass DOR Tax Rates page (updated Dec 30, 2025): personal income tax on wages, interest, dividends and other income is 5.00%; 'Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%.' Flat rate, same for all filing statuses; the surtax threshold is indexed.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| All taxable income | 5% | 5% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| All taxable income | 5% | 5% |
Deductions, exemptions and local tax
Massachusetts’s standard deduction, exemption and credit amounts are not stated here because they were not read from the Massachusetts tax agency’s own pages on November 9, 2026. Use the state’s current return instructions. None of them is modelled.
None seen in sources cited. Additional 4% on income above $1,107,750 for 2026 (threshold $1,083,150 for 2025, indexed; same threshold for single and joint per DOR page). Short-term capital gains 8.5%; collectibles 12% with 50% deduction. Not modelled.
What changes in 2027 (projected)
MGL c.62 s.4(b) says Part B income is taxed at not less than 5 per cent, so 5% is the statutory floor; no different 2027 rate found. The 4% surtax threshold is indexed annually (s.4(d)), so the 2027 threshold is not fixed.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of Massachusetts taxable income owes $4,000 under the 2026 schedule, an effective rate of 5.00% and a marginal rate of 5%. A joint filer with $150,000 of Massachusetts taxable income owes $7,500 under the 2026 schedule, an effective rate of 5.00% and a marginal rate of 5%. The 2027 projection for the same incomes is the same dollar amount ($4,000 and $7,500) because the 2026 schedule is carried forward.
Common mix-ups
- Massachusetts rate is 5.3%. The statute names 5.3% as the base but allows reductions to not less than 5%; DOR lists 5.00% as the current rate.
- The millionaires surtax starts at exactly $1,000,000. MGL c.62 s.4(d) indexes the $1,000,000 threshold; DOR lists $1,107,750 for 2026 and $1,083,150 for 2025.
- Married couples get a doubled surtax threshold. The statute and DOR page give one threshold and do not double it for joint filers.
- All investment income is taxed at the same rate. DOR lists 8.5% for short-term capital gains and 12% (with 50% deduction) for collectibles gains.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- Mass DOR Tax Rates (5% rate and 2024-2026 surtax thresholds (reached via redirect from /info-details/massachusetts-tax-rates)) (retrieved November 9, 2026)
- MGL c.62 s.4 (statutory 5.3% base, 5% floor, 4% surtax, indexing; its capital-gains text differs from DOR page and was not used) (retrieved November 9, 2026)
Frequently asked questions
What is the Massachusetts state income tax rate for 2027?
Massachusetts has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rate (5%).
What is the top Massachusetts income tax rate?
5% under the 2026 schedule. It applies to all taxable income; there is only one bracket.
How much Massachusetts income tax would I pay on $80,000?
A single filer with $80,000 of Massachusetts taxable income owes $4,000 under the 2026 schedule, an effective rate of 5.00% and a marginal rate of 5%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Massachusetts can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Massachusetts sources read on November 9, 2026: Mass DOR Tax Rates; MGL c.62 s.4. The links in the Sources section go to the originals.
Is the Massachusetts surtax threshold the same for married filers?
MGL c.62 s.4(d) sets a single $1,000,000 threshold (indexed) on total taxable income; DOR lists $1,107,750 for 2026 without a joint variant.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the Massachusetts tax agency or a tax professional before you file.