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Massachusetts State Income Tax: Rates and Who Pays in 2026
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do not influence our editors’ opinions or ratingsMassachusetts State Income Tax: Rates and Who Pays in 2026
You don't necessarily have to live in Massachusetts to pay Massachusetts state income tax.
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Lead Writer
4 years of experience Expertise Personal finance retirementJune Sham is a lead writer on NerdWallet’s investing and taxes team covering retirement and personal finance. She is a licensed insurance producer, and previously was an insurance writer for Bankrate specializing in home, auto and life insurance. She earned her Bachelor of Arts in creative writing at the University of California, Riverside.
June Sham is a lead writer on NerdWallet’s investing and taxes team covering retirement and personal finance. She is a licensed insurance producer, and previously was an insurance writer for Bankrate specializing in home, auto and life insurance. She earned her Bachelor of Arts in creative writing at the University of California, Riverside. Lead Writer + more + more
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Expertise Taxes InvestingSabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her previous experience includes five years as a copy editor and associate editor in academic and educational publishing. She is based in Brooklyn, New York.
Sabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her previous experience includes five years as a copy editor and associate editor in academic and educational publishing. She is based in Brooklyn, New York. Published in Editor & Content Strategist + more + moreMassachusetts is one of a small group of states with a flat income tax rate. This differs from many other states' approaches to personal income tax, which typically tax different portions of your income at different rates.
Massachusetts is one of a small group of states with a flat income tax rate. This differs from many other states' approaches to personal income tax, which typically tax different portions of your income at different rates.Massachusetts state income tax rates and tax brackets
Massachusetts state income tax rates and tax bracketsFor calendar year 2025 (taxes filed in 2026), Massachusetts’ state income tax rate is 5% on annual gross income over $8,000. An additional 4% tax is levied on income over $1,083,150, making the highest tax rate in the state 9%.
For calendar year 2025 (taxes filed in 2026), Massachusetts’ state income tax rate is 5% on annual gross income over $8,000. An additional 4% tax is levied on income over $1,083,150, making the highest tax rate in the state 9%.Gross income in Massachusetts includes both earned income, such as salaries, wages, tips and commissions, and unearned income, such as interest, dividends and capital gains.
Gross income in Massachusetts includes both earned income, such as salaries, wages, tips and commissions, and unearned income, such as interest, dividends and capital gains.The exceptions to Massachusetts’ 5% tax rate are certain types of capital gains. Short-term capital gains are taxed at 8.5%. Long-term gains from sales of collectibles are taxed at 12%
The exceptions to Massachusetts’ 5% tax rate are certain types of capital gains . Short-term capital gains are taxed at 8.5%. Long-term gains from sales of collectibles are taxed at 12% Massachusetts Department of Revenue. Massachusetts Tax Rates. Accessed Dec 2, 2025. .» MORE: See what federal tax bracket you’re in
» MORE: » MORE: See what federal tax bracket you’re in AD Owe $10,000+ or More? This Tax Season Could Be Your Chance to Qualify Each year the IRS writes off millions in tax debt, yet few have applied. Learn moreon Anthem Tax Services' website
AD Let’s resolve your tax issues: Tax Relief & Resolution Services for IRS Tax Debt Certified Enrolled Agents, CPAs, and Tax Attorneys on your case. Learn moreon TaxRise's website
Do I have to pay Massachusetts state income tax?
Do I have to pay Massachusetts state income tax?Anyone earning over $8,000 in Massachusetts annual gross income is required to file a state tax return. Those earning less than this amount do not need to file a return, but they can still file a return to claim refundable tax credits. This $8,000 income threshold is per person, giving married couples the option to file jointly or separately.
Anyone earning over $8,000 in Massachusetts annual gross income is required to file a state tax return. Those earning less than this amount do not need to file a return, but they can still file a return to claim refundable tax credits. This $8,000 income threshold is per person, giving married couples the option to file jointly or separately.» Need help? How to find a tax preparer near you
» Need help? » Need help? How to find a tax preparer near youAm I a resident for Massachusetts state income tax purposes?
Am I a resident for Massachusetts state income tax purposes?Resident status rules
Resident status rulesThere are two ways to be considered a full-time resident of Massachusetts. The first is to live in Massachusetts for the entire tax year, while the second is to maintain a home in Massachusetts and spend more than 183 days of the tax year in the state.
There are two ways to be considered a full-time resident of Massachusetts. The first is to live in Massachusetts for the entire tax year, while the second is to maintain a home in Massachusetts and spend more than 183 days of the tax year in the state.Part-year resident status rules
Part-year resident status rulesPart-year residents refer to individuals who either moved to the state and became residents or moved out of the state and ended their residencies within the tax year.
Part-year residents refer to individuals who either moved to the state and became residents or moved out of the state and ended their residencies within the tax year.Nonresident status rules
Nonresident status rulesIf neither of the above applies, then an individual is considered a nonresident of Massachusetts. A state tax return is still required if your Massachusetts annual gross income exceeds $8,000 or the prorated personal exemption, whichever is less
If neither of the above applies, then an individual is considered a nonresident of Massachusetts. A state tax return is still required if your Massachusetts annual gross income exceeds $8,000 or the prorated personal exemption, whichever is less Massachusetts Department of Revenue. Personal Income Tax for Residents. Accessed Dec 2, 2025. .What is Massachusetts' standard deduction?
What is Massachusetts' standard deduction?Unlike other states, Massachusetts does not have a state standard deduction. Instead, state taxpayers can determine if they qualify for certain tax exemptions to reduce the amount of tax owed.
Unlike other states, Massachusetts does not have a state standard deduction. Instead, state taxpayers can determine if they qualify for certain tax exemptions to reduce the amount of tax owed.Anyone who files a Massachusetts state tax return is given a personal exemption amount based on their tax filing status. Taxpayers may also be eligible for additional exemptions, such as those for having qualifying dependents or for having paid certain types of medical or dental costs throughout the tax year. Mass.gov has the full details.
Anyone who files a Massachusetts state tax return is given a personal exemption amount based on their tax filing status. Taxpayers may also be eligible for additional exemptions, such as those for having qualifying dependents or for having paid certain types of medical or dental costs throughout the tax year. Mass.gov has the full details.Tax filing status
Tax filing status
Tax filing statusPersonal exemption amount
Personal exemption amount
Personal exemption amountSingle
Single$4,400.
$4,400.Married filing separately
Married filing separately$4,400.
$4,400.Head of household
Head of household$6,800.
$6,800.Married filing jointly
Married filing jointly$8,800.
$8,800.» MORE: What is the standard deduction and when to take it
» MORE: » MORE: What is the standard deduction and when to take itWhat’s the deadline for filing Massachusetts state income taxes?
What’s the deadline for filing Massachusetts state income taxes?The deadline to file a Massachusetts state income tax return is April 15, 2026. This is the last day people have to file their returns in a timely manner and pay any taxes due.
The deadline to file a Massachusetts state income tax return is April 15, 2026. This is the last day people have to file their returns in a timely manner and pay any taxes due.If you miss this deadline, you may be allowed a six-month extension if you pay at least 80% of the total amount of tax owed by the April due date. If you don't owe any taxes and didn't file by the deadline, an extension to October is automatically granted.
If you miss this deadline, you may be allowed a six-month extension if you pay at least 80% of the total amount of tax owed by the April due date. If you don't owe any taxes and didn't file by the deadline, an extension to October is automatically granted.The state extension deadline follows the federal extension deadline set by the IRS, which is Oct. 15, 2026. Keep in mind that being granted a federal tax extension does not grant you a state tax extension in Massachusetts.
The state extension deadline follows the federal extension deadline set by the IRS, which is Oct. 15, 2026. Keep in mind that being granted a federal tax extension does not grant you a state tax extension in Massachusetts.Those who have been affected by a federally declared disaster automatically receive an extension for filing tax returns, paying their tax bill and filing a Massachusetts tax extension
Those who have been affected by a federally declared disaster automatically receive an extension for filing tax returns, paying their tax bill and filing a Massachusetts tax extension Massachusetts Department of Revenue. Personal Income Tax for Residents. Accessed Dec 2, 2025. .3 things to know about Massachusetts state tax
3 things to know about Massachusetts state taxFree state tax filing is available to eligible Massachusetts residents through MassTaxConnect.
Free state tax filing is available to eligible Massachusetts residents through MassTaxConnect.Massachusetts offers payment plans for people who can't afford their tax bills. If you owe $10,000 or less, you can sign up for a plan online. People with higher tax bills should reach out to the Revenue Department’s collections office for more information.
Massachusetts offers payment plans for people who can't afford their tax bills. If you owe $10,000 or less, you can sign up for a plan online. People with higher tax bills should reach out to the Revenue Department’s collections office for more information.Check the status of your Massachusetts state tax return online or by phone at 617-887-6367.
Check the status of your Massachusetts state tax return online or by phone at 617-887-6367.» MORE: How to track the status of your federal and state refunds
» MORE: » MORE: How to track the status of your federal and state refunds AD Owe $10,000+ or More? This Tax Season Could Be Your Chance to Qualify Each year the IRS writes off millions in tax debt, yet few have applied. Learn moreon Anthem Tax Services' website
AD Let’s resolve your tax issues: Tax Relief & Resolution Services for IRS Tax Debt Certified Enrolled Agents, CPAs, and Tax Attorneys on your case. Learn moreon TaxRise's website
Helpful resources
Helpful resources How Federal Tax Brackets and Rates Work Federal Income Tax Calculator and Refund Estimator 2025-2026 25 Popular Tax Deductions and Tax Breaks for 2025-2026 More like this Taxes IRS Free File: What It Is, How It Works Interested in the IRS Free File service? All you need to know about the program, plus other IRS options for free tax filing. 2 By Sabrina Parys, Tina Orem 10 Key IRS Tax Forms, Schedules and Publications for 2026 Here are some major IRS tax forms, schedules and publications everyone should know. Tina Orem 1040 Form: What It Is, How to Fill One Out in 2026 Here's what you need to know about Form 1040: the mother of all tax forms. 2 By Tina Orem, Sabrina Parys Get started Get startedon Larson Tax Relief's website
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