Massachusetts Quarterly Tax Estimator 2026

Massachusetts Tax Overview for Estimated Payments

Massachusetts charges a flat 5% income tax rate on most wages, salaries, and ordinary income, with a 9% surtax on income above $1,083,150 — the so-called "millionaires tax" passed by ballot initiative in 2022. For the vast majority of Massachusetts earners, the state functions as a flat 5% income tax state, which is actually lower than many expect given the state's "Taxachusetts" reputation. Massachusetts does not have a standard deduction but offers a personal exemption of $4,400 for single filers and various credits. No Massachusetts city charges a local income tax on wages — Boston, Worcester, Springfield, and Cambridge workers all face the same statewide 5% rate.

Here's what a single Massachusetts filer keeps in 2026. On a $50,000 salary, take-home is approximately $39,665 per year ($3,305/month) after federal, FICA, and 5% state taxes. At $80,000, take-home is approximately $60,578 ($5,048/month), with the state taking $4,000. At $100,000, you keep about $73,648 ($6,137/month), with $5,000 going to Massachusetts. At $150,000, take-home is approximately $105,682 ($8,807/month), with the state taking $7,500. The simplicity of a flat rate means effective burden scales directly with income, with no bracket-optimization strategies available.

Compared to neighboring New Hampshire (no income tax), a Massachusetts worker at $80,000 takes home approximately $4,000 less per year — the full cost of Massachusetts' 5% tax. This gap drives the substantial commuter population from southern New Hampshire into Massachusetts for work while living in a no-income-tax state. Against Connecticut (graduated up to 6.99%), Massachusetts workers at $80,000 pay about $400 less in state income tax. Against Rhode Island (up to 5.99%), Massachusetts is slightly more favorable for most middle-income earners.

Watch out: Massachusetts taxes non-residents on all income earned within Massachusetts — including wages, even for occasional work trips. If you live in New Hampshire and your employer is based in Massachusetts, Massachusetts historically required withholding on your wages even for remote work done from home in NH. A 2023 Supreme Court decision (New Hampshire v. Massachusetts) was dismissed on procedural grounds, leaving the question unresolved. Remote workers who believe they can avoid Massachusetts tax by living in NH while working for a MA employer should verify their specific situation — this is an active gray area with enforcement implications.