Massachusetts State Income Tax Filing
5% flat, plus 9% above $1,083,150
Rate
5% on most income
Surtax
4% additional above $1,083,150, giving a 9% top rate
Standard deduction
None — a personal exemption applies instead
Personal exemption
$4,400 single / $8,800 joint, plus $1,000 per dependent
Massachusetts income tax at a glance
Massachusetts taxes most income at a flat 5%, with a surtax that lifts the rate to 9% on the portion of income above roughly $1.08 million. That threshold is indexed and it is measured on total taxable income for the year, which means a single event — selling a company, a house with a large gain, or a big equity vest — can push an otherwise ordinary year over the line even though your salary is nowhere near it. Massachusetts also grants no standard deduction, relying on a personal exemption and a set of specific deductions instead, and it treats several categories of income under their own rules rather than following the federal treatment. For the large population of students, researchers and visa-holding professionals in the Boston area, the part-year and non-resident mechanics on Form 1-NR/PY matter as much as the rate.
Massachusetts tax rates
| Rate | Taxable income |
|---|---|
| 5% | $0 – $1,083,150 |
| 9% | $1,083,150 and over |
Massachusetts: 5% flat, plus 9% above $1,083,150.
- Personal exemption
- $4,400 single, $8,800 joint, $1,000 per dependent
Rates and thresholds as of . State legislatures change these mid-year and several states index brackets annually — check against Massachusetts Department of Revenue before relying on a figure.
What to watch out for in Massachusetts
- The surtax threshold is measured on annual taxable income including capital gains, so a one-off sale can trigger it in a year when your recurring income would not. Timing a large disposal across two tax years is a real planning point in Massachusetts.
- The surtax threshold is indexed annually, so the figure moves. It applies to the amount above the threshold, not to your whole income.
- Massachusetts does not follow federal treatment on every category of income and has its own rules for certain short-term capital gains and interest. Carrying federal figures straight across is not reliable.
- Massachusetts and its neighbours generate a lot of cross-border filing. Working in one New England state while living in another routinely means two returns plus a resident credit.
Forms and deadlines
- Which form
- Form 1 for residents, Form 1-NR/PY for non-residents and part-year residents
- Deadline
- Aligns with the federal deadline, subject to Massachusetts state holidays.
- State authority
- Massachusetts Department of Revenue
Federal deadlines are separate from state ones. Our US tax deadlines page covers the federal calendar, and the federal tax brackets apply on top of whatever Massachusetts charges.
Where these figures come from
Rates, bracket floors, standard deductions and exemptions are taken from the compilation below, stated as of January 1, 2026 and built from state statutes, forms and instructions. The state authority is always the final word on your own position.
Reviewed by Teja K, CPA · last reviewed . General information, not tax advice for your situation. State tax law changes frequently — confirm before acting.
Massachusetts tax questions
What is the Massachusetts income tax rate?
5% on most taxable income, plus a 4% surtax on the portion of taxable income above $1,083,150, giving a top rate of 9%. The threshold is adjusted for inflation each year. Figures are as of January 1, 2026.
What is the Massachusetts millionaires tax?
It is the 4% surtax added by a 2022 constitutional amendment, charged on taxable income above an indexed threshold of roughly $1.08 million and taking the effective top rate to 9%. It applies to the excess above the threshold rather than to your entire income, and because it is measured on total taxable income for the year, capital gains from a single large sale count toward it.
Does Massachusetts have a standard deduction?
No. Massachusetts uses a personal exemption — $4,400 for a single filer, $8,800 filing jointly, and $1,000 per dependent — together with specific deductions for items such as rent paid, commuting costs and dependent care. It is a different structure from the federal standard deduction rather than a smaller version of it.
I am a student in Boston on an F-1 visa. Do I file a Massachusetts return?
If you had Massachusetts-source income above the filing threshold, yes, regardless of your federal residency status. State residency rules are set by Massachusetts and are not the same as the federal substantial presence test, so it is entirely possible to be a non-resident alien federally and a Massachusetts resident for state purposes. The two determinations are made separately.
Which Massachusetts return do I file if I moved during the year?
Form 1-NR/PY, which covers both non-residents and part-year residents. You report income received while a Massachusetts resident plus Massachusetts-source income for the rest of the year, and the exemptions are prorated rather than granted in full.
We file Massachusetts returns alongside your federal
Get your Massachusetts return filed properly
Federal returns from $19.99, state returns from $29.99. Multi-state and part-year situations are what we do most of, so bring us the complicated year.