Massachusetts paycheck calculator, 2026
Massachusetts applies a flat rate to most wage income, with an additional surtax on income above a high threshold — so the schedule is technically two-tier but only the second matters at high salaries. The M-4 form asks for several exemption fields, including blindness and head-of-household status, each worth a fixed annual amount against taxable wages.
Massachusetts withholding rates, 2026
| Taxable income over | Base tax | Rate on excess |
|---|---|---|
| $0.00 | $0.00 | 5% |
| $1,107,750.00 | $55,387.50 | 9% |
What the Massachusetts withholding form asks for
| Field | What it does | Where it appears |
|---|---|---|
| M-4 exemptions | Total exemptions claimed on line 4 of Form M-4. | MA Form M-4, line 4 |
| Head of household | Block A on Form M-4. Worth a $120 credit against the annual tax. | MA Form M-4, item 5 block A |
| Blind exemptions | One for the employee, one for the spouse. Each is worth a $110 credit. | MA Form M-4, item 5 blocks B and C |
| Other retirement contributions, year to date | Contributions to retirement systems other than FICA, paid so far this year, EXCLUDING this paycheck. FICA itself is derived from year-to-date Social Security wages and must not be entered here. | Withholding formula step 5b |
| Other retirement contributions, this paycheck | Contributions to retirement systems other than FICA withheld from this paycheck. | Withholding formula step 5d |
Take-home pay in Massachusetts by salary
Single filer, paid every two weeks, no pre-tax deductions, 2026 rates. Change any of those in the calculator.
| Salary | Take-home (year) | Per paycheck | Total tax rate |
|---|---|---|---|
| $35,000 | $28,686.32 | $1,103.32 | 18.0% |
| $40,000 | $32,472.96 | $1,248.96 | 18.8% |
| $45,000 | $36,259.34 | $1,394.59 | 19.4% |
| $50,000 | $40,046.50 | $1,540.25 | 19.9% |
| $55,000 | $43,832.88 | $1,685.88 | 20.3% |
| $60,000 | $47,619.26 | $1,831.51 | 20.6% |
| $65,000 | $51,406.16 | $1,977.16 | 20.9% |
| $70,000 | $54,842.84 | $2,109.34 | 21.7% |
| $75,000 | $58,129.24 | $2,235.74 | 22.5% |
| $80,000 | $61,415.64 | $2,362.14 | 23.2% |
| $85,000 | $64,702.56 | $2,488.56 | 23.9% |
| $90,000 | $67,989.22 | $2,614.97 | 24.5% |
| $95,000 | $71,275.88 | $2,741.38 | 25.0% |
| $100,000 | $74,562.28 | $2,867.78 | 25.4% |
| $110,000 | $81,135.60 | $3,120.60 | 26.2% |
| $120,000 | $87,708.92 | $3,373.42 | 26.9% |
| $130,000 | $94,118.18 | $3,619.93 | 27.6% |
| $140,000 | $100,491.30 | $3,865.05 | 28.2% |
| $150,000 | $106,864.94 | $4,110.19 | 28.8% |
| $200,000 | $138,731.06 | $5,335.81 | 30.6% |
Notes and caveats
- Massachusetts deducts FICA and other retirement contributions from taxable wages, capped at $2,000 across the calendar year. That cap is a RUNNING year-to-date total, so this state's withholding depends on year-to-date Social Security wages — enter them on the calculator for an accurate figure.
- The FICA portion of that deduction is derived from year-to-date Social Security wages at 7.65%. Only contributions to OTHER retirement systems are entered by hand, and entering FICA there as well would double count it.
- Because the deduction is taken per pay period and only then annualised, this state's result is not simply a function of annual wages. Two employees with identical annual pay withhold different amounts if their year-to-date position differs.
- The $8,000 no-withholding rule applies only when at least one exemption is claimed.
Sources
Every figure on this page is transcribed from a published source and carries the date it was read. Where two sources disagree, the disagreement is recorded rather than resolved silently.
- NFC-26-1769797447, Massachusetts State Income Tax Withholding (Effective Pay Period 10, 2026) — read 2026-07-19 · cross-checked against Massachusetts DOR Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026, https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download
- retirementCap — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, step 5 · read 2026-07-19
- lowIncomeThreshold — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, note after step 4 · read 2026-07-19
- exemptionBase — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, step 8 · read 2026-07-19
- exemptionPer — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, step 8 · read 2026-07-19
- hohCredit — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, step 10 · read 2026-07-19
- blindCredit — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, step 10 · read 2026-07-19
- rates — NFC-26-1769797447, Massachusetts State Income Tax Withholding , Withholding Formula, step 9, Taxable Wages table · read 2026-07-19
This is an estimate of payroll withholding, not tax advice, and not a prediction of your final tax bill. Withholding is what your employer sends in during the year; what you actually owe is settled when you file.