Massachusetts (MA) Tax Rates — 2026

Income Tax 5%
Sales Tax 6.25%
Property Tax 1.15%

Income Tax

Type: Flat rate — 5% on all taxable income

Standard Deduction: N/A (uses personal exemptions or credits instead)

Sales Tax

State Rate6.25%
Avg Local Rate0%
Combined Rate6.25%

Groceries: Exempt

-0.32% vs national avg

Property Tax

Effective Rate1.15%
Median Annual Tax$5,361

+0.08% vs national avg (1.07%)

Retirement Income Tax

Social SecurityNO
PensionsPARTIAL
401(k) / IRAYES

Estate & Inheritance Tax

Has Estate Tax: YES

Exemption$2,000,000
Top Rate16%

Corporate Tax

Corporate Income Tax Rate: 8%

Additional Notes

Massachusetts has a flat 5% income tax plus a 4% surtax on income over $1M (effective 9% on high earners). Uses personal exemptions rather than standard deduction. State employee pensions contributed before 1/1/1984 are exempt; federal pensions exempt.

Compare with another state:

Sources: Massachusetts Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.