Basic Info
Deductions
Insurance Premiums
Your Massachusetts Paycheck Results
Calculating your paycheck…
Take-Home Pay:
$0.00
Per Pay Period:
$0.00
Tax Breakdown
Federal Income Tax:
$0.00
State Income Tax (MA):
$0.00
Social Security:
$0.00
Medicare:
$0.00
Additional Medicare:
$0.00
Total Tax:
$0.00
Deduction Breakdown
401(k) Contribution:
$0.00
Traditional IRA:
$0.00
HSA Contribution:
$0.00
FSA Contribution:
$0.00
Health Insurance:
$0.00
Dental Insurance:
$0.00
Vision Insurance:
$0.00
Other Deductions:
$0.00
Total Deductions:
$0.00
Gross Annual Income:
$0.00
Effective Tax Rate:
0.00%
Massachusetts State Income Tax Information
Massachusetts imposes a flat state income tax rate of 5% on most income. Additionally, a 4% surtax applies to income exceeding $1,083,150 for the 2025 tax year.
Standard Deduction
For the 2025 tax year, Massachusetts offers the following standard deductions:
- Single: $4,400
- Married Filing Jointly: $8,800
Retirement Income Exclusion
Massachusetts does not tax Social Security benefits. Most private pensions and IRA withdrawals are taxable, while many government pensions are exempt.
FICA Taxes
| Tax Component | Rate | Income Limit |
|---|---|---|
| Social Security | 6.2% | Up to $176,100 |
| Medicare | 1.45% | No Limit |
| Additional Medicare | 0.9% | Income above $200,000 (Single) / $250,000 (Married) |
Pre-Tax Deductions
Common pre-tax deductions available to Massachusetts residents include:
- Contributions to 401(k), 403(b), and other retirement plans
- Health and dental insurance premiums
- Health Savings Account (HSA) and Flexible Spending Account (FSA) contributions
- Pre-tax transit and commuter benefits
Massachusetts-Specific Deductions and Credits
| Credit or Deduction | Description |
|---|---|
| Earned Income Tax Credit (EITC) | 40% of the federal EITC for eligible low- to moderate-income workers and families |
| Child and Family Tax Credit | $440 per dependent child, disabled adult, or senior with no cap on the number of dependents |
| Commuter Deduction | Deduction for amounts paid for tolls through an E-ZPass account and for the cost of weekly or monthly transit commuter passes |
| Renewable Energy Source Property Credit | 15% of the net expenditure for renewable energy source property or $1,000, whichever is less |
| Conservation Land Tax Credit | 50% of the fair market value of donated certified land, up to $75,000 |
Interesting Facts About Massachusetts Taxes
- Massachusetts has a flat income tax rate of 5%, with an additional 4% surtax on income over $1,083,150.
- Social Security benefits are not taxed by the state.
- The state offers various tax credits, including those for renewable energy and conservation efforts.
Frequently Asked Questions (FAQs)
- Does Massachusetts have a progressive income tax?
- No, Massachusetts has a flat income tax rate of 5%, but a 4% surtax applies to income over $1,083,150.
- Are there local income taxes in Massachusetts?
- No, Massachusetts does not impose local income taxes.
- What deductions are allowed on Massachusetts state taxes?
- Massachusetts allows a standard deduction and various credits, including the Earned Income Tax Credit and Child and Family Tax Credit.
- Is military retirement pay taxed in Massachusetts?
- Military retirement pay is generally exempt from Massachusetts state income tax.