Massachusetts · tax year 2026
Massachusetts paycheck calculator
Massachusetts taxes income at a flat 5%, plus a 4% surtax on taxable income over $1,107,750, after a $4,400 personal exemption ($8,800 joint, $6,800 head of household). On $85,000 a year, a single person here takes home about $64,207, or $2,469.48 every two weeks.
Estimated take-home pay · 2026
Biweekly pay · Single · Massachusetts
$2,469.48 per paycheck
from $3,269.23 before taxes · 26 paychecks a year
Where each dollar goes
- Take-home pay75.5%$64,207
- Federal income tax11.6%$9,870
- Social Security and Medicare7.6%$6,503
- State taxes5.2%$4,421
Line by line
Per paycheckPer yearPay
Taxes
Federal income tax$379.62$9,870
2026 brackets after the $16,100 standard deduction, worked out for the year and spread over your paychecks. IRS Rev. Proc. 2025-32
Social Security$202.69$5,270
6.2% of wages up to $184,500. Traditional 401(k) contributions do not reduce it. SSA wage base · 2026
Medicare$47.40$1,233
1.45% of wages, with no cap. IRS Pub. 15 · 2026
Massachusetts income tax$155.00$4,030
Massachusetts taxes income at a flat 5%, plus a 4% surtax on taxable income over $1,107,750, after a $4,400 personal exemption ($8,800 joint, $6,800 head of household). Massachusetts · 2026
Massachusetts Paid Family and Medical Leave$15.04$391
Massachusetts paid leave. The 2026 contribution is 0.88% of wages up to $184,500; the employee share is up to 0.46% (0.28% medical and 0.18% family). This is the most an employer may withhold; some pay part or all of it themselves. MA DFML · 2026
Tap a line to see how it was worked out. Each paycheck is the year's figure divided by 26 and rounded to the cent.
Show the math
Federal income tax for the year
| Wages | $85,000.00 |
|---|---|
| Standard deduction | −$16,100.00 |
| Taxable income | $68,900.00 |
| Tax from the 2026 brackets | $9,870.00 |
| Federal income tax | $9,870.00 |
Massachusetts income tax for the year
| Wages taxed by the state | $85,000.00 |
|---|---|
| Exemptions | −$4,400.00 |
| Taxable income | $80,600.00 |
| Tax from the rate schedule | $4,030.00 |
| Massachusetts income tax | $4,030.00 |
Sources for these figures
- IRS newsroom, tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Rev. Proc. 2025-32 (PDF)
- Tax Foundation, 2026 federal income tax brackets
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- IRS, 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- SSA, Contribution and benefit base
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS, Questions and answers for the Additional Medicare Tax
- Massachusetts Department of Revenue, 4% surtax
- Massachusetts Department of Revenue, Circular M withholding tables
- Massachusetts Department of Family and Medical Leave, contribution rates
What if
Estimate for tax year 2026. Your real paycheck depends on your W-4, your benefits and your employer's payroll system. This is education, not tax, payroll or financial advice.
Take-home pay in Massachusetts by salary
| Salary | Federal income tax | Social Security and Medicare | State income tax | State payroll | Take-home a year | A month | Every 2 weeks |
|---|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $1,280 | $138 | $24,867 | $2,072 | $956.42 |
| $40,000 | $2,620 | $3,060 | $1,780 | $184 | $32,356 | $2,696 | $1,244.46 |
| $50,000 | $3,820 | $3,825 | $2,280 | $230 | $39,845 | $3,320 | $1,532.51 |
| $60,000 | $5,020 | $4,590 | $2,780 | $276 | $47,334 | $3,945 | $1,820.53 |
| $75,000 | $7,670 | $5,738 | $3,530 | $345 | $57,718 | $4,810 | $2,219.90 |
| $100,000 | $13,170 | $7,650 | $4,780 | $460 | $73,940 | $6,162 | $2,843.84 |
| $150,000 | $24,734 | $11,475 | $7,280 | $690 | $105,821 | $8,818 | $4,070.04 |
| $200,000 | $36,734 | $14,339 | $9,780 | $849 | $138,298 | $11,525 | $5,319.17 |
$30,000 in Massachusetts $40,000 in Massachusetts $50,000 in Massachusetts $60,000 in Massachusetts $70,000 in Massachusetts $75,000 in Massachusetts $80,000 in Massachusetts $90,000 in Massachusetts $100,000 in Massachusetts $120,000 in Massachusetts $150,000 in Massachusetts $200,000 in Massachusetts
Massachusetts income tax in 2026
Massachusetts taxes income at a flat 5%, plus a 4% surtax on taxable income over $1,107,750, after a $4,400 personal exemption ($8,800 joint, $6,800 head of household).
The 4% surtax threshold is indexed: $1,107,750 for 2026. Massachusetts has no standard deduction. The deduction for Social Security and Medicare paid (up to $2,000) is not included, so the state line can run about $100 high. Paid family and medical leave is a separate paycheck line.
- Standard deduction: none.
- Personal exemption: $4,400 for you ($8,800 for a couple) and $1,000 for each dependent, taken off income.
- 401(k): traditional contributions come out before Massachusetts income tax, as they do for federal tax.
| Taxable income | Rate |
|---|---|
| Up to $1,107,750 | 5% |
| Over $1,107,750 | 9% |
Other paycheck deductions in Massachusetts
| Deduction | Employee rate | Charged on | What it is |
|---|---|---|---|
| Massachusetts Paid Family and Medical Leave (up to) | 0.46% | first $184,500 of pay | Massachusetts paid leave. The 2026 contribution is 0.88% of wages up to $184,500; the employee share is up to 0.46% (0.28% medical and 0.18% family). |
“Up to” means the law lets an employer take that much from pay, and some employers pay part or all of it themselves.
City and county income taxes in Massachusetts
Massachusetts has no city or county income tax in this calculator. If you pay one that is not listed, you can enter its percentage in the calculator under “W-4 and other details”.
How Massachusetts compares
On $85,000 a year, Massachusetts ranks 44 of 51 for take-home pay among the states and D.C. (1 keeps the most). City and county taxes are not counted in this comparison.
| State | Income tax | State taxes on $85,000 | Take-home a year | Against Massachusetts | |
|---|---|---|---|---|---|
| Massachusetts | 5% to 9% | $4,421 | $64,207 | ||
| Connecticut | 2% to 6.99% | $4,500 | $64,128 | −$79 | Compare |
| New Hampshire | No tax on wages | $0 | $68,628 | +$4,421 | Compare |
| New York | 3.9% to 10.9% | $4,391 | $64,236 | +$30 | Compare |
| Rhode Island | 3.75% to 5.99% | $3,506 | $65,122 | +$915 | Compare |
| Vermont | 3.35% to 8.75% | $3,086 | $65,541 | +$1,335 | Compare |
Massachusetts paycheck questions
How much is $60,000 a year after taxes in Massachusetts?
About $47,334 a year, or $3,945 a month, for a single person with no other deductions. That is after $5,020 in federal income tax, $4,590 for Social Security and Medicare, $2,780 in Massachusetts income tax and $276 for state payroll programs.
How much is $100,000 a year after taxes in Massachusetts?
About $73,940 a year, or $6,162 a month, for a single person with no other deductions. That is after $13,170 in federal income tax, $7,650 for Social Security and Medicare, $4,780 in Massachusetts income tax and $460 for state payroll programs.
What is the Massachusetts income tax rate for 2026?
Massachusetts taxes income at a flat 5%, plus a 4% surtax on taxable income over $1,107,750, after a $4,400 personal exemption ($8,800 joint, $6,800 head of household).
Does Massachusetts tax 401(k) contributions?
No. Traditional 401(k) contributions come out of your pay before Massachusetts income tax, just as they do for federal income tax. Social Security and Medicare are still charged on them.
Are there city or county income taxes in Massachusetts?
Not in this calculator. If your city or county charges one, you can enter the percentage yourself.
What else comes out of a paycheck in Massachusetts?
Massachusetts Paid Family and Medical Leave (0.46%). This is separate from income tax and shown as its own line.
Sources
- Massachusetts Department of Revenue, 4% surtax
- Massachusetts Department of Revenue, Circular M withholding tables
- IRS newsroom, tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Rev. Proc. 2025-32 (PDF)
- SSA, Contribution and benefit base
Massachusetts figures last checked on October 11, 2026. Latest update: Surtax threshold updated to the 2026 amount ($1,107,750); head-of-household exemption added. If something looks wrong, tell us.