Massachusetts income tax calculator
Estimate your 2026 Massachusetts and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $3,430 in Massachusetts income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · Massachusetts owed $3,930
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| Massachusetts and local tax | $3,930 | 4.6% |
| Income after these taxes | $71,194 | 83.8% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- MA tax after credits
- $3,930
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
Massachusetts return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $78,600.00 |
| Tax before credits | $3,930.00 |
| State tax after credits | $3,930.00 |
| State withheld | $0.00 |
| State amount owed | $3,930.00 |
- The surtax threshold is 2026; other amounts are fixed statutory figures read from the 2025 Form 1 instructions.
Income tax in Massachusetts
- Massachusetts taxes wages, pensions, interest and dividends at a flat 5.00%, plus a 4% surtax on taxable income above $1,107,750 in 2026.
- It builds its own gross income instead of starting from federal AGI, has no standard deduction, and allows exemptions of $4,400 (single), $6,800 (head of household) or $8,800 (joint) plus $1,000 per dependent.
- Social Security and contributory U.S. and Massachusetts government and military pensions are not taxed, private pensions and IRA or 401(k) distributions are taxed, and renters may deduct half of their rent up to $4,000.
- Refundable credits include an earned income credit of 40% of the federal credit and a $440 Child and Family Tax Credit for each dependent under 13, 65 or older, or disabled.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | Massachusetts tax, single | Massachusetts rate, single | Massachusetts tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $1,680 | 4.2% | $1,460 |
| $60,000 | $5,023 | $2,680 | 4.5% | $2,460 |
| $75,000 | $7,676 | $3,430 | 4.6% | $3,210 |
| $100,000 | $13,176 | $4,680 | 4.7% | $4,460 |
| $150,000 | $24,734 | $7,180 | 4.8% | $6,960 |
Rates
Top rate 9%. At $75,000 of wages, each extra $1,000 adds about $50 of Massachusetts tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: Massachusetts tax of $2,360 before credits, credits of Massachusetts EITC ($497), for $1,863 owed.
Local income tax
None figured on the Massachusetts return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the Massachusetts paycheck calculator.
More for Massachusetts: Massachusetts paycheck calculator · Massachusetts mortgage calculator · Massachusetts home affordability calculator
Income tax calculators for other states
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
Massachusetts
Massachusetts's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official Massachusetts tax guidance (3 sources), checked for 2026. The surtax threshold is 2026; other amounts are fixed statutory figures read from the 2025 Form 1 instructions.
Sources
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Questions
How much Massachusetts income tax do I pay on $75,000?
About $3,430 for a single filer with only wage income and the standard deduction (4.6% of income), or $3,210 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is Massachusetts's top income tax rate in 2026?
9% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $50 of Massachusetts tax.
Does Massachusetts tax Social Security and retirement income?
Partly. A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes about $1,245 in Massachusetts income tax in 2026. Exclusions depend on age, income and the type of retirement income.