US State Tax Profile · 2026

MA Massachusetts Tax Rates

4% surtax on income over $1M added via ballot measure 2022. Compare income, corporate, and sales tax rates for Massachusetts against federal rates and other US states.

Income Tax
9%
top bracket
Corporate Tax
8%
state rate
Sales Tax (State)
6.25%
before local additions
Combined Sales Tax
6.25%
avg incl. local taxes
Capital Gains
5%
state rate
Federal Corp Rate
21%
applies in all states

Massachusetts vs Federal Tax Comparison

Tax TypeMA State RateFederal RateNotes
Personal Income Tax 5% / 9% millionaires Federal: 10–37% Combined fed+state applies
Corporate Income Tax 8% Federal: 21% 8% flat; minimum $456/year
State Sales Tax 6.25% No federal sales tax Combined avg: 6.25%
Capital Gains Tax 5% Federal: 0–20% Special rate may apply

About Massachusetts Taxes

Key characteristics

4% surtax on income over $1M added via ballot measure 2022.

Massachusetts levies income tax at rates from 5% / 9% millionaires. The progressive bracket system means higher earners pay a larger percentage on income above each threshold.

Corporate activity in Massachusetts faces a 8% state corporate tax rate. 8% flat; minimum $456/year. Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in Massachusetts

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Frequently Asked Questions — Massachusetts Taxes

What are Massachusetts's income tax brackets for 2026?

Massachusetts has a progressive income tax ranging from 5% / 9% millionaires. The top rate of 9.0% applies to the highest income bracket. Filers should check the current threshold amounts on the Massachusetts Department of Revenue website.

What is the corporate income tax rate in Massachusetts?

Massachusetts imposes a corporate income tax at 8%. 8% flat; minimum $456/year. Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in Massachusetts?

Massachusetts has a state sales tax of 6.25%. When local city and county taxes are included, the average combined rate reaches 6.25%. Rates vary by locality so check the specific municipality for accurate figures.

How does Massachusetts compare to neighboring states for taxes?

Massachusetts's overall tax burden ranks near average among US states. The state levies income tax at up to 9%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in Massachusetts.

Are there any special tax incentives or exemptions in Massachusetts?

Massachusetts offers notable tax characteristics: 4% surtax on income over $1M added via ballot measure 2022. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to Massachusetts.

Cost of Living in Massachusetts

Tax rates are only part of the picture — explore city-level cost of living data:

Boston Worcester Springfield

Compare Other US States

Explore state tax profiles across the US:

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.