Massachusetts taxes wages at a flat 5%, plus a 4% surtax on income above $1,107,750. Its withholding formula has two quirks: it lets you subtract up to $2,000 a year of Social Security and Medicare tax first, and your M-4 exemptions are counted in a way that makes a spouse worth four. Most workers also pay 0.46% for Paid Family and Medical Leave.
2026 tax year, verified Sources
Estimated take-home this week
$914.70
from $1,153.85 gross. You keep 79%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 25¢ to taxes, but across all your pay the average is 21¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 11.3% | 12.7% |
| $30,000 | 16.8% | 25.1% |
| $45,000 | 19.6% | 25.1% |
| $60,000 | 20.9% | 25.1% |
| $75,000 | 22.9% | 35.1% |
| $90,000 | 24.9% | 35.1% |
| $105,000 | 26.4% | 35.1% |
| $120,000 | 27.5% | 35.1% |
| $135,000 | 28.5% | 37.1% |
| $150,000 | 29.4% | 37.1% |
Your take-home changes during the year as wage caps and thresholds are reached.
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Circular M’s percentage method starts with your paycheck, subtracts the Social Security and Medicare tax withheld from it (until $2,000 has been subtracted for the year) and subtracts your exemption factor: $85.00 a week for one exemption, or $19.00 per exemption plus $66.00 for more.
The result is annualized and taxed at 5%, with 9% on any amount above $1,107,750, then divided back to the paycheck. Heads of household subtract $2.31 a week and blind filers $2.12 each.
If you claim at least one exemption, nothing is withheld from a weekly check under $154.
Bonuses paid separately are withheld at 5%, or 9% on the part that pushes annualized pay over the surtax threshold.
| Pay period | Exemption factor (1 / each additional) | Head of household | No withholding below |
|---|---|---|---|
| Weekly | $85.00 / $19.00 | $2.31 | $154 |
| Biweekly | $169.00 / $38.00 | $4.62 | $308 |
| Semimonthly | $183.00 / $42.00 | $5.00 | $333 |
| Monthly | $367.00 / $83.00 | $10.00 | $667 |
| Annual | $4,400.00 / $1,000.00 | $120.00 | $8,000 |
Rate: 5% of annualized wages after deductions, 9% above $1,107,750.
Single filer, standard W-4, no benefits, paid weekly, default M-4 answers. Massachusetts takes $46.53 of this check (4.7% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Massachusetts income tax | −$41.93 | −$2,279.13 |
| MA Paid Family & Medical Leave | −$4.60 | −$239.20 |
| Take-home pay | $798.89 | $41,443.51 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Massachusetts | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $25.04 | $480.43 | $24,968 |
| $40,000 | $769.23 | $50.38 | $58.84 | $34.81 | $625.20 | $32,457 |
| $50,000 | $961.54 | $73.46 | $73.56 | $44.57 | $769.95 | $39,946 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $54.34 | $914.70 | $47,435 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $68.98 | $1,115.50 | $57,819 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $93.40 | $1,429.30 | $74,041 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $142.22 | $2,046.07 | $105,922 |
Married filing jointly with two children on $100,000: $1,625.97 a week ($84,268 a year).
None. No Massachusetts city or town taxes wages.
Paid Family and Medical Leave (PFML) is the only employee payroll contribution.
Massachusetts has no reciprocal agreements. New Hampshire residents who work in Massachusetts have Massachusetts tax withheld on their Massachusetts wages and get no home-state credit, since New Hampshire has no wage tax.
With one exemption: ($1,000 − $76.50 FICA − $85.00) × 5% = $41.93, until the $2,000 FICA deduction runs out for the year, after which it rises slightly. PFML adds $4.60.
Circular M annualizes each paycheck. Any annualized amount above $1,107,750 is withheld at 9% instead of 5%. Bonuses that push annual pay over the line get 9% on the excess.
The withholding formula gives the first exemption extra weight. Entering 4 for a spouse makes the formula reflect the $4,400 Massachusetts exemption a spouse is worth on your return.
In 2026 an employer can deduct up to 0.46% of your wages, the same at large and small employers, up to $848.70 a year. Some employers pay part or all of it for you.
Massachusetts rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.