Massachusetts paycheck taxes at a glance
| Income tax on wages | Flat 5% |
|---|---|
| MA Paid Leave (0.46%) | 0.46% of wages up to $184,500 |
| Minimum wage (2026) | $15.00 an hour |
Example: a $106,500 salary in Massachusetts
The median household income in Massachusetts is about $106,539 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $4,096.15 |
|---|---|
| Federal income tax | −$561.54 |
| Social Security | −$253.96 |
| Medicare | −$59.39 |
| Massachusetts income tax | −$192.50 |
| MA Paid Leave (0.46%) | −$18.84 |
| Take-home pay | $3,009.92 |
That's $78,258 a year in take-home pay, or 26.5% of gross pay going to taxes.
Take-home pay by salary in Massachusetts
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,248.31 | $32,456 | $1,864 | 18.9% |
| $60,000 | $1,824.38 | $47,434 | $2,956 | 20.9% |
| $80,000 | $2,348.54 | $61,062 | $4,048 | 23.7% |
| $100,000 | $2,847.69 | $74,040 | $5,140 | 26% |
| $150,000 | $4,073.88 | $105,921 | $7,870 | 29.4% |
| $200,000 | $5,323.01 | $138,398 | $10,529 | 30.8% |
Massachusetts pay rules worth knowing
- Hourly employees must be paid weekly or every two weeks. Salaried employees can be paid every two weeks or twice a month, or monthly if they choose.
- If you're fired, you must be paid in full on the day you're discharged. If you quit, your final pay is due on the next regular payday.
How Massachusetts figures the tax on your wages
Massachusetts uses a single rate for wages (shown above), but it doesn’t start from your gross pay. Before the rate applies, three things come off:
- Personal exemption: $4,400 if you’re single, $6,800 for a head of household or $8,800 for a married couple filing jointly.
- Dependents: $1,000 for each dependent.
- Social Security and Medicare: the employee FICA tax you pay, up to $2,000 a year. At a 7.65% FICA rate, you reach the $2,000 limit at about $26,100 of wages, so most full-time workers get the full deduction.
The FICA deduction is easy to overlook, and it’s why Massachusetts tax on a typical salary is a little lower than a quick “rate times pay” estimate suggests.
The 4% surtax
State law adds a 4% surtax on the portion of taxable income above an annual threshold, which started at $1 million and rises with the cost of living each year. Two things to know:
- It’s based on total taxable income, not one paycheck. A large one-time payment, such as a bonus, restricted stock vesting or the sale of a business, can push you over the threshold in one year even if your salary is far below it.
- Plan ahead for a big year. If you expect to cross the threshold, check whether your withholding covers the surtax or whether you need to make estimated payments. The income tax calculator helps you see your federal side of the picture.
Paid Family and Medical Leave
Massachusetts PFML is funded by contributions on wages. Your share is a separate line on your pay stub, and the calculator includes it, using the rate shown in the table above. Unlike income tax, it’s a flat percentage of wages with no exemptions, so it applies from your first dollar of pay.
Commuting from New Hampshire and other states
Massachusetts taxes the wages nonresidents earn working in the state. That makes the New Hampshire commuter the classic case: you live in a state with no wage tax, but your paycheck still shows Massachusetts withholding (see the FAQ). If you commute from a state that does tax wages, Massachusetts still withholds on your Massachusetts wages, and you’ll usually claim a credit for that tax on your home-state return.
Hourly work and final pay
The Massachusetts minimum wage is $15.00 an hour, or $31,200 a year for full-time work. The state’s Wage Act is strict about final pay: if you’re let go, every dollar of wages you’re owed is due that day. Check your final check against your last pay stub, and use the salary calculator to convert hourly pay to annual figures.
Estimates only. Your employer’s payroll system, your W-4 and M-4 determine your actual paycheck.
Sources
- Mass. General Laws c.151 §1: Minimum wage
- Mass. General Laws c.149 §148: Payment of wages
- Mass. General Laws c.62 §3: Exemptions and deductions
- Mass. General Laws c.62 §4: Tax rates and the 4% surtax
- Mass. General Laws c.62 §5: No Tax Status
- Mass. General Laws c.62 §5A: Nonresidents
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- mass.gov
- mass.gov
- mass.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
What is the Massachusetts millionaires' tax?
It's a 4% surtax, on top of the regular rate, on the part of taxable income above a threshold that started at $1 million and is adjusted for inflation every year. Most wage earners never reach it, but a large bonus, stock sale or business sale in a single year can push income over the line.
I live in New Hampshire and work in Massachusetts. Do I pay Massachusetts tax?
Yes. Massachusetts taxes nonresidents on income from work performed in the state, so your Massachusetts employer withholds Massachusetts tax on those wages. New Hampshire doesn't tax wages, so there's no home-state credit to offset it. Days you work from home in New Hampshire may be treated differently, so keep records.
Who doesn't owe Massachusetts income tax?
Under No Tax Status, a single filer with income of $8,000 or less owes nothing. For married couples filing jointly and heads of household, the limit is $7,600 plus their personal exemptions, which works out to $16,400 for a couple with no dependents.
Is my Massachusetts PFML deduction refundable?
No. The Paid Family and Medical Leave contribution is an insurance premium, not a tax prepayment, so it isn't credited against your income tax. In return, you can apply for paid leave to bond with a child, care for a family member or recover from a serious health condition.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.