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Massachusetts Paycheck Calculator (2026)

Estimate your Massachusetts take-home pay after federal tax, FICA, and Massachusetts state income tax, including the 4% Fair Share Amendment surtax on income above $1,107,750.

How this calculator works

Like our other paycheck calculators, this estimates federal tax and FICA the same way regardless of state. On top of that, it computes Massachusetts state income tax by subtracting Massachusetts’s personal exemption from your wages, then applying the state’s 5% flat rate to the result, plus an additional 4% surtax on any taxable income above the surtax threshold.

The formula

(federal tax, FICA, and net-pay assembly are identical to the Texas calculator)

maTaxableIncome = max(0, wagesAfterPretax - maPersonalExemption)

maBaseTax = maTaxableIncome x 5%
maSurtax  = max(0, maTaxableIncome - surtaxThreshold) x 4%

stateTax = maBaseTax + maSurtax

Worked example

A single filer earning $1,200,000/year, paid biweekly, with no 401(k) or extra deductions, well above the 2026 surtax threshold:

  • Massachusetts taxable income: $1,200,000 - $4,400 personal exemption = $1,195,600
  • Base tax: 5% of $1,195,600 = $59,780.00/year
  • Excess over the $1,107,750 surtax threshold: $1,195,600 - $1,107,750 = $87,850
  • Surtax: 4% of $87,850 = $3,514.00/year
  • Total Massachusetts tax: $59,780.00 + $3,514.00 = $63,294.00/year
  • FICA: $37,839.00/year (Social Security caps at the $184,500 wage base, plus Medicare and the Additional Medicare Tax on wages over $200,000)
  • Federal tax: $394,000.25/year (reaches the top 37% federal bracket)
  • Net pay: $1,200,000 - $37,839.00 - $394,000.25 - $63,294.00 = $704,866.75/year, or $27,110.26 per biweekly paycheck

For a more typical earner well below the threshold, a single filer earning $60,000/year biweekly has Massachusetts taxable income of $60,000 - $4,400 = $55,600, so the base 5% rate applies with no surtax: Massachusetts tax of $2,780.00/year, for a net pay of $47,610.00/year, or $1,831.15 per biweekly paycheck. We cross-checked this case against SmartAsset’s Massachusetts Paycheck Calculator for the same salary and frequency (accessed 2026-08-23), which showed a net paycheck of $1,833, within $1.85 per paycheck (about 0.1%) of our figure. The small gap comes from the same annual-liability-vs-per-paycheck-withholding difference described on our Texas calculator, plus Massachusetts’s small Paid Family and Medical Leave employee premium, which this calculator doesn’t model (see the FAQ below).

Frequently asked questions (FAQ)

What is the Massachusetts 4% surtax, and who actually pays it?

Massachusetts voters approved a 4% additional tax, the Fair Share Amendment, on taxable income above an inflation-adjusted threshold ($1,107,750 for 2026). It stacks on top of the regular 5% rate, so income above the line is taxed at 9%. It affects a small share of filers, mostly people with very high wages, large bonuses, or big investment or business gains in a single year.

Is Massachusetts a flat-tax state?

Mostly, but not entirely. Massachusetts taxes almost all income at a flat 5% rate, which is why it's often called a flat-tax state. But since 2023, the Fair Share Amendment adds an extra 4% on taxable income above the surtax threshold, making Massachusetts a genuine 2-bracket state for very high earners rather than a purely flat-rate one.

What is Massachusetts's personal exemption, and how is it different from a standard deduction?

Massachusetts has no standard deduction. Instead, it subtracts a fixed personal exemption from your wages before applying the tax rate: $4,400 for single filers, $8,800 for married couples filing jointly. Unlike a standard deduction, this amount has stayed flat for years rather than adjusting for inflation each year.

Does this calculator include Massachusetts Paid Family and Medical Leave (PFML) contributions?

No. Massachusetts also withholds a small employee-paid PFML payroll contribution, separate from income tax withholding. Consistent with this site's existing New York Paycheck Calculator, which similarly scopes out New York's own Paid Family Leave contribution, this calculator does not model MA PFML in its first version. It's a small percentage of wages relative to the overall estimate.

Does Massachusetts have local or city income tax?

No. Unlike New York, which layers an additional NYC resident tax on top of state tax, no city or town in Massachusetts levies its own local income tax. The state income tax rate (5%, plus the surtax above the threshold) is the complete state-level income tax picture for a Massachusetts wage earner.

Why does the surtax threshold stay the same for married couples filing jointly instead of doubling?

Most tax brackets double their threshold for joint filers, but Massachusetts's surtax threshold does not. The same dollar figure applies whether you file single or jointly, which can push a married couple with two solid incomes over the line faster than two single filers earning the same amounts separately would be. Since 2024, Massachusetts also requires couples who file jointly federally to file jointly here too.

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