Massachusetts Payroll Tax Calculator 2026
Calculate your exact Massachusetts take-home pay. State income tax: 5% flat. Includes federal taxes and FICA + 0.56% SDI/PFML.
| Deduction | Per Paycheck | Annual |
|---|---|---|
| Gross Pay | — | — |
| Federal Income Tax | — | — |
| Massachusetts State Tax | — | — |
| Social Security (6.2%) | — | — |
| Medicare (1.45%) | — | — |
| Total Deductions | — | — |
| Net Take-Home | — | — |
Massachusetts Payroll Tax Calculator 2026
Massachusetts uses a flat 5.0% income tax rate on wages and most income, with a higher 9% rate on short-term capital gains. The personal exemption is $4,400 for single filers (2026). Massachusetts does not tax Social Security benefits. The state has a "Millionaire's Tax" surcharge of 4% on income above $1 million.
All Payroll Deductions in Massachusetts (2026)
- Federal income tax: 10%–37% (2026 IRS brackets; single filer pays 22% bracket above ~$50,000 taxable income)
- Massachusetts state income tax: 5.0% (9% on short-term gains)
- Social Security: 6.2% on wages up to $176,100 (2026 wage base)
- Medicare: 1.45% on all wages (no cap); additional 0.9% on wages over $200,000
- Payroll Taxes Guide
- Overtime Rules
- Tax Withholding Guide
Notable Massachusetts Tax Features
Massachusetts enacted a 4% surtax on income over $1 million effective 2023, making the top rate 9% for high earners. Massachusetts also has its own Paid Family and Medical Leave (PFML) payroll tax: employees contribute 0.88% of wages (split 70/30 employee/employer for companies with 25+ employees).
Massachusetts vs Neighboring States
For a $70,000 earner in Massachusetts, state income tax is approximately $3,280/year after the personal exemption. Add PFML employee contribution of approximately $440/year for a total state deduction of ~$3,720/year.
About This Calculator
This Massachusetts payroll tax calculator uses 2026 federal and state rates from IRS Publication 15-T and the Massachusetts Department of Revenue. Results are estimates based on the annualized withholding method. Actual withholding may differ based on W-4 elections, local income taxes, itemized deductions, tax credits, and pre-tax benefits. Always verify with your payroll provider or a tax professional for official payroll purposes.