Massachusetts taxes wages at a flat 5% and adds a 4% surtax over $1.1 million. Estimate your 2026 take-home pay.
On a $75,000 salary, a single Massachusetts filer takes home about $57,818 a year ($2,223.75 per biweekly paycheck) in 2026, an effective tax rate of 22.9%. State tax is a flat 5% after a $4,400 personal exemption and a FICA deduction ($3,430), plus up to 0.46% for Paid Family and Medical Leave ($345).
How to read this. It estimates the tax you owe on a full year of pay at these inputs and divides it by your pay periods; payroll systems withhold using each state's own formula and your W-4, so your stub can differ. Nothing you type leaves your browser.
How Massachusetts taxes your paycheck in 2026
Massachusetts taxes wages, interest, dividends and long-term gains at 5.00%. Short-term capital gains are taxed at 8.5%, which does not affect paychecks. A 4% "Fair Share" surtax applies to taxable income above $1,107,750 in 2026, for a combined rate of 9% on that top slice.
Personal exemptions reduce taxable income: $4,400 for single filers, $6,800 for head of household and $8,800 for married filing jointly, plus $1,000 per dependent. The state's 2026 withholding method also subtracts Social Security and Medicare contributions, capped at $2,000, and this calculator applies that deduction.
Paid Family and Medical Leave (PFML). The 2026 total contribution is 0.88% of eligible wages for employers with 25 or more covered individuals. Employees can be charged up to 100% of the family-leave portion (0.18%) and up to 40% of the medical-leave portion (0.28%), a combined maximum of 0.46%, up to the Social Security wage base ($184,500), or $848.70 a year. Employers must pay the rest.
Item
2026 rate
Applies to
Income tax
5% flat
After exemptions
Surtax on income over $1,107,750
+4%
Combined 9% on the top slice
Personal exemption (single / HoH / joint)
$4,400 / $6,800 / $8,800
Plus $1,000 per dependent
PFML (employee, maximum)
0.46%
Up to $184,500
Massachusetts take-home pay at common salaries
Gross salary
Take-home / year
Per biweekly paycheck
State taxes + deductions
Effective tax rate
$50,000
$39,945
$1,536.35
$2,410
20.1%
$75,000
$57,818
$2,223.75
$3,775
22.9%
$100,000
$74,040
$2,847.69
$5,140
26.0%
$150,000
$105,921
$4,073.88
$7,870
29.4%
Single filer, standard deduction, no 401(k), pre-tax benefits or local taxes. For a married couple filing jointly on one $120,000 income the estimate is $94,768 a year ($3,644.92 biweekly), an effective rate of 21.0%.
What catches Massachusetts workers out
Massachusetts caps its 401(k) exclusion. The state follows the federal tax code as it stood on January 1, 1998 for these deferrals, and a Department of Revenue release explains that its exclusion amounts do not reflect later federal increases. If you contribute close to the federal limit, you may owe more Massachusetts tax than this calculator estimates. We do not model the state-specific cap.
Your employer may pay more of PFML. The 0.46% employee share is the maximum employers can charge, and some pay part of it.
No local income tax. To our knowledge Massachusetts cities and towns do not levy a local income tax on wages.
Local taxes
Massachusetts has no local income tax on wages, to our knowledge.
Assumptions and limits of this estimate
Federal tax uses the 2026 brackets and standard deduction (single $16,100; married filing jointly $32,200; head of household $24,150) with no dependents, credits or extra withholding. Federal deductions for tips, overtime and seniors are not applied.
Social Security is 6.2% up to $184,500 of wages; Medicare is 1.45%, plus 0.9% on wages above $200,000 ($250,000 for joint filers).
The 401(k) deferral is capped at the 2026 limit of $24,500. Pre-tax benefits reduce federal, FICA and most state wages.
401(k) deferrals are treated as fully excluded; Massachusetts's own, lower cap is not modeled.
The $2,000 FICA deduction is applied per return.
PFML is the 0.46% maximum employee share on wages up to $184,500.
This is an estimate for planning, not tax advice. Your employer's payroll system and your W-4 determine actual withholding.
2026 federal brackets and standard deductions: IRS Revenue Procedure 2025-32. Social Security wage base of $184,500: Social Security Administration.
Last updated October 31, 2026
Prepared by Ratixa Editorial. Drafts are AI-assisted and the site operator is responsible for the content; see our editorial policy. Not reviewed by a licensed tax professional.
Frequently asked questions
What is the Massachusetts income tax rate for 2026?
A flat 5% on wages, with an additional 4% surtax on taxable income above $1,107,750. Short-term capital gains are taxed at 8.5%.
How much is Massachusetts PFML for employees?
Up to 0.46% of wages in 2026: 0.18% for family leave and 0.28% for medical leave, on wages up to $184,500. Your employer pays the remainder of the 0.88% total.
How much take-home pay is $75,000 in Massachusetts?
For a single filer with no 401(k) or benefit deductions, about $57,818 a year, or $2,223.75 per biweekly paycheck.
Does Massachusetts tax 401(k) contributions?
Massachusetts excludes 401(k) deferrals up to its own limit, which is tied to older federal rules and can be lower than the current federal limit. Contributions above the state limit are taxed by Massachusetts.
What are the Massachusetts personal exemptions?
$4,400 for single filers, $6,800 for head of household and $8,800 for married filing jointly, with $1,000 more per dependent.