What is the Massachusetts state income tax rate?

Massachusetts has a flat 5% income tax on most income. Since 2023 there is an additional 4% surtax on the portion of annual taxable income above $1 million, so very high earners face a 9% top marginal rate on income over that threshold.

What is the Massachusetts PFML deduction?

Paid Family and Medical Leave is funded by a payroll contribution of roughly 0.46% of wages, part of which employers can deduct from employees. It funds paid family and medical leave benefits. This tool applies an approximate employee share.

Does Massachusetts have local income taxes?

No. Unlike states such as Maryland or Ohio, Massachusetts cities and towns do not levy a separate local income tax. Your state income tax is the flat 5% plus any millionaire surtax, with no municipal piggyback on wages.

How is the millionaire surtax applied?

The 4% surtax applies only to the portion of taxable income above $1 million in a year, not to the whole amount. So $1.2 million of income is taxed at 5% on the first $1 million and 9% on the remaining $200,000.

Is this calculator exact?

It is a close estimate. Actual withholding depends on your M-4 and W-4 elections, exemptions, and pre-tax benefits like health insurance and retirement. Use it to gauge take-home pay, then verify against your actual pay stub.

Massachusetts Paycheck Calculator

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This calculator estimates Massachusetts take-home pay by stacking federal income tax, Social Security and Medicare, the flat 5% Massachusetts income tax (plus the millionaire surtax), and the Paid Family and Medical Leave contribution.

How it works

Massachusetts taxes most income at a flat 5%, with a 4% surtax on annual taxable income above $1 million:

maTax = taxable × 5%  +  max(0, taxable − 1,000,000) × 4%

On top of state tax we subtract FICA (6.2% Social Security up to the wage cap plus 1.45% Medicare), an estimated federal income tax using 2024 brackets and the standard deduction, and the PFML employee contribution (about 0.46% of wages). Pre-tax 401(k) or similar deductions reduce taxable wages first:

net = gross − preTax − FICA − federal − maTax − PFML

The annual net is divided by the number of pay periods to show pay per check.

Example

A worker earning $80,000 a year paid bi-weekly contributes $4,000 to a 401(k). Taxable wages are $76,000. FICA is about $6,120, federal tax roughly $7,000 after the standard deduction, Massachusetts 5% tax about $3,055 (after the state exemption), and PFML around $368. Net is near $59,457 a year, about $2,287 per bi-weekly check.

Notes

Massachusetts has no local income tax, which keeps the state side simple, but the millionaire surtax can push very high earners to a 9% marginal rate. PFML rates are updated periodically, and your exact federal withholding depends on your W-4. Confirm current rates with the Massachusetts Department of Revenue.