Paycheck Calculator Massachusetts
Massachusetts keeps its wage tax simple: a flat 5% after a $4,400 personal exemption. On a $75,000 salary, a single filer takes home about $58,063 a year in 2026. Enter your salary below and see exactly what the state, the feds and FICA each take.
Massachusetts' 2026 tax structure
Massachusetts taxes wages at a flat 5% — no brackets to climb. Before the rate applies, you subtract a personal exemption of $4,400 for a single filer or $8,800 for a couple filing jointly. On top of that, since 2023, very high earners pay a 4% surtax on taxable income above an inflation-adjusted threshold: $1,107,750 for tax year 2026. Almost no paycheck ever reaches it, but bonus-heavy and equity-heavy pay can.
| Component | 2026 figure |
|---|---|
| Rate on wages and salary | 5% flat |
| Personal exemption (single) | $4,400 |
| Personal exemption (joint) | $8,800 |
| Surtax | +4% on taxable income over $1,107,750 |
| Short-term capital gains | 8.5% (long-term gains: 5%) |
Take-home pay at common Massachusetts salaries
Single filer, no 401(k) or health premiums, 2026 figures:
| Salary | Federal tax | FICA | MA tax | Take-home |
|---|---|---|---|---|
| $50,000 | $3,820 | $3,825 | $2,280 | $40,075 |
| $75,000 | $7,670 | $5,738 | $3,530 | $58,063 |
| $100,000 | $13,170 | $7,650 | $4,780 | $74,400 |
| $150,000 | $24,734 | $11,475 | $7,280 | $106,511 |
What makes a Massachusetts paycheck different
The flat rate is the headline, but the exemption does quiet work. Because the first $4,400 is sheltered, your effective state rate is always a bit under 5% — about 4.7% on a $75,000 salary. There is no standard deduction on top of that; if you are used to federal math, the Massachusetts version is simpler and slightly less generous at ordinary incomes.
There is also a line on your stub that is not income tax at all: the Paid Family and Medical Leave (PFML) contribution. Massachusetts funds its paid-leave program with a payroll contribution of well under half a percent of wages, split between you and your employer. It behaves like a small extra tax, it is not in this calculator's number, and it is the reason a real Boston pay stub shows one more deduction than the math here.
Investment income gets its own Massachusetts twist. Short-term capital gains — assets held a year or less — are taxed at 8.5%, noticeably above the 5% wage rate, while long-term gains pay 5%. Sell a stock too early in Massachusetts and the state takes a bigger slice than it takes from the salary that bought the stock.
And at the very top sits the surtax voters approved in 2022: 4 extra points on taxable income past $1,107,750 in 2026, making a 9% top rate on wages. It affects a small slice of filers, but anyone negotiating an executive package, a big bonus or an equity exit in Massachusetts should run the number before signing.
Mistakes Massachusetts workers make
- Reading the PFML line as an error. The Paid Family and Medical Leave contribution is mandatory and separate from the 5% income tax. Your employer is not double-charging you; the state runs two systems side by side.
- Assuming "flat 5%" means 5% of gross. The $4,400 exemption comes off first, and pre-tax 401(k) and health premiums reduce Massachusetts wages too. Your real effective rate lands below 5%.
- Selling investments on a federal calendar. The federal long-term line is one year, and Massachusetts cares just as much — but at 8.5% for short-term gains versus 5%, the cost of selling a month early is much higher here than in most states.
An example you can check
Take a $75,000 salary, single filer, no 401(k). Federal tax comes to $7,670. Social Security takes $4,650 and Medicare $1,088. Massachusetts tax is 5% of ($75,000 − $4,400) = $3,530. Take-home: $58,063 a year, $2,233.17 every two weeks, before the small PFML contribution.
File jointly on a $95,000 household salary and the exemption doubles to $8,800: federal tax $7,040, FICA $7,268, state tax $4,310, take-home $76,383, or $2,937.79 per check. Now add a 6% 401(k) and $3,000 of health premiums to the single $75,000 case. Federal tax falls to $6,020, state tax to $3,155, and you keep $52,817 while banking $4,500 for retirement. Watch what barely moved: FICA. Your 401(k) dodges income tax, never payroll tax.
Frequently asked questions
What is the Massachusetts income tax rate in 2026?
How much state tax does Massachusetts take on $100,000?
What is the extra PFML deduction on my Massachusetts paycheck?
Does Massachusetts tax capital gains differently from wages?
Who pays the Massachusetts millionaire surtax?
More paycheck calculators
Or use the national paycheck calculator to switch between states, or browse all twenty states from the paycheck hub.
Sources & methodology
The 2026 federal and Massachusetts figures in this calculator come from official tax sources — including the Massachusetts Department of Revenue's guidance on the 4% surtax and its 2026 threshold — and are documented on our methodology page. To see where each line lands on a real stub, read how to read your pay stub and what is taken from your gross pay.