Massachusetts Income Tax at a Glance
Massachusetts has a flat 5% income tax, plus a 4% surtax on income over $1M (Millionaires' Tax, voter-approved 2022) — total 9% on high earners. Sales tax 6.25%. Property taxes vary widely; Boston's are moderate relative to metro-area standards.
How Massachusetts's Tax Compares
Massachusetts has a cost of living index of 132 (where 100 is the national average), putting it 32% above average. This means a $75,000 salary in Massachusetts has the purchasing power of about $56,818 in an average-cost state.
Take-Home Pay by Salary in Massachusetts
Here is the approximate Massachusetts state tax on common salary levels for a single filer taking the standard deduction:
| Annual Salary | State Effective Rate | Est. State Tax |
|---|---|---|
| $50,000 | 5.0% | $2,500 |
| $75,000 | 5.0% | $3,750 |
| $100,000 | 5.0% | $5,000 |
| $150,000 | 5.0% | $7,500 |
| $250,000 | 5.0% | $12,500 |
These are state-only estimates. Your paycheck also loses federal tax (10-37% progressive) and FICA (7.65%). Use our tax calculator pre-filled for Massachusetts to see the full picture.
Largest Cities in Massachusetts
Massachusetts's population centers, each with their own local tax quirks, property tax rates, and cost of living:
Common Massachusetts Deductions & Credits
- Standard deduction — varies by state; most states mirror or reduce the federal amount
- Retirement account contributions — 401(k), IRA, HSA typically deductible (check state conformity)
- Charitable giving — if you itemize on state return
- Mortgage interest — if itemizing
- State-specific credits — earned income tax credits, child tax credits, property tax credits
Is Massachusetts a Tax-Friendly State?
It depends on income. Lower earners pay relatively little. Higher earners in Massachusetts face one of the heavier combined federal + state burdens. See how you compare with our tax calculator.
Massachusetts vs No-Tax States
If you earn $100,000 in Massachusetts, your state tax is roughly $5,000. In Texas, Florida, or Washington, you would pay $0. Over 30 years of work, that difference compounds into a real retirement-size gap. But cost of living, property tax, and quality-of-life factors matter too — don't move just for the tax.