Massachusetts Paycheck Calculator
Five percent flat on wages. No standard deduction. A PFML contribution on every check. And for those cresting $1,083,150 — the Fair Share surtax pushes the marginal rate to nine. Here’s what Massachusetts workers actually keep.
The Commonwealth of Massachusetts runs one of the most distinctive payroll tax structures in New England. A flat 5% income tax on all earned income means every worker — from a Roxbury line cook to a Cambridge biotech researcher — faces the same marginal state rate on their wages. No graduated brackets, no climbing rates. Just one number: five.
But Massachusetts layered two things on top of that simple flat rate that set it apart from most flat-tax states. First, a Paid Family and Medical Leave (PFML) contribution — up to 0.46% of wages — withheld directly from paychecks since 2021. Second, the “Fair Share” surtax of 4%, approved by voters in 2022, that applies once taxable income clears $1,083,150 in 2026. For high earners, the combined state rate hits 9%.
Massachusetts also stands apart by offering no standard deduction. Instead, the state reduces taxable income through a set of personal exemptions and a narrow list of targeted deductions — a structure that hits middle-income workers harder per dollar than a standard deduction would. Compare Massachusetts to its neighbors at our USA Paycheck Calculator hub, or jump directly to New Hampshire, Vermont, Connecticut, or Rhode Island.
up to $1,083,150
= 9% combined top rate
Massachusetts paycheck
Calculate Your Massachusetts Take-Home Pay
Five Lines on a Massachusetts Pay Stub
While most states produce a four-line paycheck deduction summary, Massachusetts workers see five. The additional line — PFML — has appeared on every Bay State paycheck since January 2021 and adds a small but real reduction that workers in 44 other states never see. Here's the full picture:
| # | Deduction | 2026 Rate | Basis / Cap |
|---|---|---|---|
| 1 | Federal Income Tax | 10% – 37% | Progressive brackets after $16,100 std. deduction (Single) |
| 2 | Social Security | 6.2% | On wages up to $176,100 (2026 wage base) |
| 3 | Medicare | 1.45% + 0.9%* | No cap; *additional 0.9% on wages above $200,000 |
| 4 | MA State Income Tax | 5.0% (+ 4% surtax) | After personal exemption; surtax on income above $1,083,150 |
| 5 | MA PFML Contribution | Up to 0.46% | On wages up to $176,100; 0.28% medical + 0.18% family leave |
How Massachusetts State Tax Actually Works
The 5% number is deceptively simple. What trips up many Massachusetts filers is what comes before applying that rate — specifically, the absence of a standard deduction. In place of the flat deduction that federal returns and most state returns use, Massachusetts reduces taxable income through a personal exemption system:
| Filing Status | Base Personal Exemption | Additional: Each Dependent | Additional: Age 65+ |
|---|---|---|---|
| Single | $4,400 | $1,000 per dependent | $700 per qualifying person |
| Head of Household | $6,800 | $1,000 per dependent | $700 per qualifying person |
| Married Filing Jointly | $8,800 | $1,000 per dependent | $700 per qualifying spouse |
Compare these to the federal standard deduction of $16,100 (Single) or $32,200 (MFJ) for 2026. A Single Massachusetts worker earning $70,000 reduces their taxable income by just $4,400 for the state — versus $16,100 federally. That gap of $11,700 is taxed at 5% by the state, generating an additional $585 in state tax relative to what a $16,100 deduction would have produced.
Gross Wages: $70,000.00
Less: MA Exemption: −$4,400.00
= MA Taxable Income: $65,600.00
→ MA State Tax:
$65,600 × 5.00% = $3,280.00
Fair Share surtax = $0 (below $1,083,150 threshold)
= Total MA State Tax: $3,280.00
Massachusetts also allows a handful of itemized deductions that can reduce taxable income further — but only if they exceed the personal exemption baseline. The most useful for typical wage earners: rent paid (50% of rent up to a $4,000 deduction for principal MA residence), student loan interest on undergraduate loans, commuter expenses for public transit passes or qualified parking, and medical expenses above 7.5% of federal AGI. Homeowners can deduct mortgage interest just as they would federally.
The PFML Deduction — Massachusetts' Fifth Paycheck Line
Massachusetts Paid Family and Medical Leave, fully operational since January 2021, creates a recurring deduction that workers in most other states never encounter. The employee-facing portion of the 2026 PFML contribution works like this:
| PFML Component | Employee Rate (2026) | Annual Cost at $70,000 | Annual Cost at $100,000 |
|---|---|---|---|
| Medical Leave | 0.28% of wages | $196 | $280 |
| Family Leave | 0.18% of wages | $126 | $180 |
| Total Employee PFML | 0.46% of wages | $322 | $460 |
| Capped at SS wage base: $176,100. Maximum employee PFML contribution = $810.06/year. | |||
The Fair Share Surtax — From Ballot Box to $3 Billion
On November 8, 2022, Massachusetts voters approved Question 1 — the Fair Share Amendment — by a margin of 52% to 48%. The constitutional amendment added a 4% surtax on individual taxable income above $1 million, effective January 1, 2023. The threshold is indexed for inflation annually:
| Tax Year | Surtax Threshold | Combined Top Rate | Revenue Generated |
|---|---|---|---|
| 2023 | $1,000,000 | 9% | ~$2.2 billion (FY2024) |
| 2024 | $1,053,000 | 9% | ~$3.0 billion (FY2025) |
| 2025 / 2026 | $1,083,150 | 9% | ~$2.4B budgeted (FY2026) |
The threshold rising to $1,083,150 in 2026 means a Massachusetts resident earning exactly $1,000,000 in taxable income is not subject to the surtax — a quirk of the inflation adjustment that increasingly disconnects the tax from its "millionaires tax" label. Revenue has consistently exceeded projections, funding universal school meals, free community college tuition, and public transit improvements across the Commonwealth.
Massachusetts Against Its New England Peers — $70,000 Take-Home
| State | Structure | State Tax on $70k (Single) | PFML / SDI | Est. Annual Net |
|---|---|---|---|---|
| Massachusetts | Flat 5% + PFML | $3,280 | $322 PFML | ~$54,271 |
| New Hampshire | No income tax | $0 | $0 | ~$57,873 |
| Vermont | Progressive up to 8.75% | ~$3,850 | $0 | ~$54,023 |
| Maine | Progressive up to 7.15% | ~$3,450 | $0 | ~$54,423 |
| Connecticut | Progressive up to 6.99% | ~$3,200 | ~$300 PFML | ~$54,373 |
| Rhode Island | Progressive up to 5.99% | ~$2,750 | ~$280 TDI | ~$54,843 |
| New York | Progressive up to 10.9% | ~$3,350 | ~$480 PFL+SDI | ~$54,043 |
At $70,000, Massachusetts ranks toward the higher end of the New England pack for state income tax burden — above Rhode Island and Connecticut on income tax alone, but when PFML is factored in, the combined $3,602 in state income tax plus PFML makes Massachusetts the highest-burden New England state at this income level, just ahead of Vermont. The New Hampshire advantage — $3,602 less per year — explains the well-documented commuter corridor of Massachusetts workers who choose to live just over the border.
Federal Tax in 2026 — The Larger Piece of the Pie
Even in Massachusetts, the federal income tax takes a larger share of most paychecks than the state. The 2026 federal standard deduction — raised to $16,100 Single / $32,200 MFJ under the One Big Beautiful Bill Act — applies to all Massachusetts workers before federal brackets are consulted. The 2026 brackets for Single filers:
- 10% on the first $12,400 of federal taxable income
- 12% from $12,400 to $50,400
- 22% from $50,400 to $105,700
- 24% from $105,700 to $201,775
- 32% from $201,775 to $256,225
- 35% from $256,225 to $640,600
- 37% on federal taxable income above $640,600
Note that the Massachusetts personal exemption of $4,400 does not carry over to federal — federal and state taxable income calculations are entirely independent. A Massachusetts worker on $70,000 has $53,900 in federal taxable income and $65,600 in state taxable income. Two different numbers, two separate tax calculations.
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Frequently Asked Questions
Does Massachusetts have a standard deduction?
No. Massachusetts does not offer a standard deduction on state returns. It instead uses a personal exemption system — $4,400 for Single filers, $6,800 for Head of Household, and $8,800 for Married Filing Jointly. Additional exemptions are available for each dependent ($1,000), taxpayers or spouses age 65 or older ($700 per person), and legal blindness ($2,200). The absence of a standard deduction means Massachusetts taxes a larger portion of income than states that offer one, particularly for mid-income earners who don't itemize federally.
What is the Massachusetts PFML rate for employees in 2026?
The employee-withheld PFML contribution is up to 0.46% of eligible wages in 2026 — unchanged from 2025. This breaks into 0.28% for medical leave and 0.18% for family leave. The contribution applies on wages up to the Social Security wage base of $176,100, capping the maximum employee contribution at $810.06 per year. Employers with 25 or more covered employees are required to contribute an additional 0.42% toward the medical leave portion; employers with fewer than 25 employees pay nothing extra, but the same employee rates apply.
What is the 2026 Fair Share surtax threshold in Massachusetts?
The Fair Share surtax applies to Massachusetts taxable income above $1,083,150 in 2026, adjusted upward from $1,053,000 in 2024. The 4% surtax on the amount above this threshold pushes the combined Massachusetts marginal rate to 9% on excess income. The threshold has risen each year since the surtax took effect in 2023, meaning some taxpayers who would have owed the surtax at the original $1,000,000 floor no longer do. The inflation-adjusted threshold is set by the Massachusetts Department of Revenue each December for the following tax year.
Does Massachusetts tax Social Security benefits?
No. Massachusetts fully exempts Social Security benefits from state income tax. Additionally, Massachusetts does not tax pension income received from Massachusetts state or local government service, or from the U.S. government including military retirement pay. Private pension distributions, traditional IRA withdrawals, and 401(k) distributions are generally taxable. This makes Massachusetts meaningfully more favorable for public sector retirees than for private sector retirees receiving equivalent income.
I live in New Hampshire and work in Massachusetts — which state taxes my income?
Massachusetts taxes income physically earned in Massachusetts, regardless of where the worker lives. A New Hampshire resident commuting daily to a Massachusetts office pays Massachusetts income tax on all Massachusetts-sourced wages — at the full 5% rate, with no credit available from New Hampshire (which has no income tax to credit against). However, New Hampshire residents working entirely remotely for Massachusetts employers from their NH homes owe Massachusetts income tax only on days physically worked in Massachusetts. The COVID-era emergency rule that attempted to tax all NH remote workers was reversed in 2021.
Run another estimate: Massachusetts Paycheck Calculator 2026