Massachusetts Income Tax Calculator 2026 โ 5% + 4% Millionaire Surtax
Calculate your 2026 Massachusetts state income tax at 5% base rate plus 4% Millionaire Surtax on income above ~$1,083,150. MA vs CT, NH, NY, RI comparison.
Massachusetts Tax Breakdown
Tax Computation Summary
How to Use This Massachusetts Income Tax Calculator
Enter your annual gross income and select your filing status. The calculator applies the Massachusetts personal exemption ($4,400 single / $8,800 MFJ) and any additional deductions, then computes the base 5% tax. If your taxable income exceeds the Millionaire Surtax threshold (~$1,083,150 in 2026), the additional 4% applies to income above that threshold.
The Millionaire Surtax was enacted by voters in November 2022 and took effect January 1, 2023. It applies to the same income base as the regular income tax, with revenue dedicated to education and transportation spending under the state constitution.
The Formula
MA Taxable Income = Gross Income โ Personal Exemption โ Additional Deductions
MA Base Tax = MA Taxable Income ร 5.0%
Millionaire Surtax = max(0, MA Taxable Income โ $1,083,150) ร 4.0%
Total MA Tax = MA Base Tax + Millionaire Surtax
MA Effective Rate = Total MA Tax รท Gross Income ร 100
Example
MA personal exemption: $4,400
MA taxable income: $85,000 โ $4,400 = $80,600
MA base tax: $80,600 ร 5.0% = $4,030
Millionaire Surtax: $0 (below $1,083,150 threshold)
Total MA tax: $4,030 | MA effective rate: 4.74%
High earner example: $1,500,000 income:
MA taxable: $1,500,000 โ $4,400 = $1,495,600
Base tax: $1,495,600 ร 5.0% = $74,780
Surtax: ($1,495,600 โ $1,083,150) ร 4% = $16,498
Total MA tax: $91,278 | MA effective rate: 6.09%
MA vs Neighboring States Comparison
Compare Massachusetts tax burden against Connecticut, New Hampshire, New York, and Rhode Island
Compare Massachusetts total tax burden (federal + state) against neighboring New England states and New York at your income level.
Total Tax Burden: MA vs Neighboring States
| State | Top Rate | State Tax | Federal Tax | Combined Total | Combined Eff. Rate |
|---|
New Hampshire context: NH has no income tax on wages, but charges 3% on interest and dividends above $2,400 (single) in 2026, phasing down. NH has higher property taxes (avg. ~2.1% effective rate) and no sales tax. For high earners, NH is dramatically more favorable than MA once the 9% surtax rate applies above ~$1M.