Rates verified on 2026-10-11
Estimates only
Massachusetts take-home pay calculator
Tax year 2026 (Jan 1 – Dec 31, 2026)
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Tax year 2026
How Massachusetts take-home pay is calculated (2026)
A Massachusetts paycheck estimate stacks federal income tax and FICA with the 5% personal income tax (9% on taxable income above the 2026 surtax threshold of $1,107,750) plus employee PFML withholdings of up to 0.46% of eligible wages. Personal exemptions stay outside this estimate.
Massachusetts's 5% rate and the high-income surtax threshold
Massachusetts personal income tax is 5% on most wage income, with an additional 4% surtax (9% combined) on taxable income above $1,107,750 for tax year 2026 — the inflation-adjusted threshold published by Mass.gov and used in Circular M withholding tables effective January 1, 2026. This estimate applies those rates on AGI; personal exemptions and the Form 1 FICA deduction stay outside the model. Most employers also withhold Paid Family and Medical Leave at up to 0.46% of eligible wages (0.18% family + 0.28% medical) up to the Social Security wage base — included here at the maximum employee share.
State income tax (2026)as of 2026
5% · 9% above $1,107,750 surtax threshold
Source: Mass.gov — 4% surtax on taxable income →MA PFML (employee, 2026)as of 2026
Up to 0.46% of wages to SS wage base
Source: DFML — PFML employer contribution rates →Median household incomeas of 2024 ACS 1-year
$104,828
Source: U.S. Census Bureau — Massachusetts profile (ACS median household income) →
Local wage taxes
Massachusetts does not add a statewide municipal wage income tax in this model. Stub differences usually come from personal exemptions, PFML private-plan exemptions, or how much of the employee PFML share your employer covers.
What makes a Massachusetts paycheck different
- Flat 5% Part B rate with a 4% surtax (9% combined) only on taxable income above $1,107,750 for 2026.
- Employee PFML premiums are subtracted at the maximum employee share (0.46% up to the Social Security wage base).
- Personal exemptions and the Form 1 FICA deduction stay outside this estimate.
- Federal income tax and FICA still apply; Massachusetts does not replace them.
- Compared with New Hampshire (no wage income tax), Massachusetts’ gap is the 5% line plus PFML.
How we count Massachusetts take-home
- Massachusetts income tax: 5% on AGI, then 9% on the portion above $1,107,750 (2026 surtax threshold).
- Federal income tax: IRS 2026 brackets and standard deduction.
- FICA: Social Security and Medicare (and Additional Medicare where it applies).
- MA Paid Family & Medical Leave (employee share): employee 0.46% up to the Social Security wage base (included).
- Not modeled: Personal exemptions.
Full United States methodology · Bracket tables · Engine & privacy
Sources & status
VerifiedPrimary sources below, grouped by layer. Oldest verification on this page: 2026-10-11.
Federal
- IRS Rev. Proc. 2025-32 (brackets + standard deduction) →verified 2026-10-11
- IRS newsroom IR-2025-103 tax year 2026 inflation adjustments →verified 2026-10-11
- SSA contribution and benefit base 2026 →verified 2026-10-11
- IRS retirement topics — 401(k) contribution limits 2026 →verified 2026-10-11
- IRS — HSA contribution limits (Pub. 969; age-55 catch-up $1,000 fixed) →verified 2026-11-07
- IRS newsroom — 401(k) limit $24,500; catch-up $8,000 / ages 60–63 $11,250 (2026) →verified 2026-11-07
- IRS — Retirement topics catch-up contributions (2026) →verified 2026-11-07
State
- Mass.gov — 4% surtax on taxable income (TY2026 threshold $1,107,750; base rate 5% → 9% on excess) →verified 2026-11-11
- Massachusetts Circular M — income tax withholding tables effective Jan 1, 2026 (5% / 9% above $1,107,750) →verified 2026-11-11
- Mass.gov — Massachusetts tax rates (personal income 5.00%) →verified 2026-11-11
- DFML — 2026 PFML employee withhold up to 0.46% (family 0.18% + medical 0.28%) of eligible wages up to Social Security wage base →verified 2026-11-11
Payroll programs
- MA Paid Family & Medical Leave (employee share) →verified 2026-11-11
Related United States guides
Massachusetts tax brackets (2026)
Federal income tax brackets (Single)
| From | To | Rate |
|---|---|---|
| $0.00 | $12,400.00 | 10.00% |
| $12,400.00 | $50,400.00 | 12.00% |
| $50,400.00 | $105,700.00 | 22.00% |
| $105,700.00 | $201,775.00 | 24.00% |
| $201,775.00 | $256,225.00 | 32.00% |
| $256,225.00 | $640,600.00 | 35.00% |
| $640,600.00 | and above | 37.00% |
Massachusetts state tax brackets (single)
| From | To | Rate |
|---|---|---|
| $0.00 | $1,107,750.00 | 5.00% |
| $1,107,750.00 | and above | 9.00% |
How a US paycheck works
Every US paycheck starts with the same federal layers: income-tax withholding from Form W-4, plus Social Security and Medicare (FICA). State and local lines come next when your region files them.
Counttaxes estimates annual liability from verified rate files, then shows per-paycheck amounts for your frequency — not a live payroll withholding run.
Worked examples (Massachusetts, annual, default assumptions)
| Gross | Net | Effective |
|---|---|---|
| $60,000.00 | $47,114.00 | 21.5% |
| $100,000.00 | $73,720.00 | 26.3% |
| $150,000.00 | $105,601.00 | 29.6% |
Examples use single filing status and no 401(k)/HSA. Open the calculator above to try your salary and filing status. Nets include WA PFML employee share (0.46%).
Frequently asked questions
- Does this Massachusetts take-home include PFML?
- Yes. MA Paid Family & Medical Leave (employee share) (0.46% on wages up to the Social Security wage base) is included in this estimate. Sources are listed under Sources & verification.
- What is the Massachusetts surtax threshold for 2026?
- Tax year 2026 uses a $1,107,750 threshold. Only taxable income above that amount faces the additional 4% surtax (9% combined with the 5% base rate). The threshold is lower for 2025 ($1,083,150).
- How much PFML comes out of a Massachusetts paycheck?
- For 2026, employees can be withheld up to 0.46% of eligible wages — 0.18% for family leave and 0.28% for medical leave — capped at the Social Security wage base. Employers with 25 or more covered individuals also pay an employer share; small employers do not. Some employers cover part of the employee share.
- Does Massachusetts tax HSA contributions?
- No for state purposes in the usual case — Massachusetts conforms to the federal HSA deduction and exclusions. Contributions that reduce federal wages also reduce Massachusetts taxable wages in this model.
- Why might my stub differ from this estimate?
- Personal exemptions, a private PFML plan exemption, employer coverage of the employee PFML share, and Form 1 FICA deductions can all change the lines. Use this as a ballpark, then compare to your W-2 and Form 1.
Related United States calculators
Useful links
Official Massachusetts tax agencies and the primary sources behind the rates on this page.
- Massachusetts Department of Revenue →
Personal income tax forms and guidance
- 4% surtax on taxable income →
Official TY2026 threshold
- Circular M (2026 withholding) →
Employer withholding computational rules
- PFML contribution rates →
2026 employee and employer shares
- IRS — Tax Withholding Estimator →
Federal paycheck spot-check