Massachusetts Paycheck Calculator (2026)
Last updated: 2026-10-07 · Massachusetts figures checked against official sources on 2026-10-07
Massachusetts withholds a flat 5% (9% over $1,107,750) state income tax in 2026 using its own formula and your Form M-4; employees also pay Massachusetts Paid Family & Medical Leave. On a $50,000 salary paid every two weeks, a single employee keeps about $1,536.35 per check: $146.92 federal, $147.11 Social Security and Medicare, $83.85 Massachusetts income tax and $8.85 in state premiums come out of $1,923.08.
Year-to-date, employer size and gross-up
For the $184,500 wage base and the $200,000 Additional Medicare threshold.
Sets state paid-leave shares (e.g. DE, CO, ME).
Enter a take-home amount to solve for gross pay.
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Paycheck breakdown · 2026 · Massachusetts
| Item | This check | Year |
|---|---|---|
| Salary | $1,923.08 | $50,000 |
| Gross pay | $1,923.08 | $50,000 |
| − Federal income tax | −$146.92 | −$3,820 |
| − Social Security (6.2%) | −$119.23 | −$3,100 |
| − Medicare (1.45%) | −$27.88 | −$725 |
| − Massachusetts income taxState formula | −$83.85 | −$2,180 |
| − MA PFML (0.46%) 25+ covered individuals: 0.88% total, employer at least 0.42%. Employers may choose to pay the employee share. | −$8.85 | |
| Net pay | $1,536.35 | $39,945 |
Year total for state programs (with their wage caps): $230.
How federal withholding was figured (Pub. 15-T Worksheet 1A)
| 1a | Taxable wages this pay period | $1,923.08 |
| 1b | Pay periods per year | 26 |
| 1c | Annualized wages | $50,000.08 |
| 1d | Step 4(a) other income | $0.00 |
| 1f | Step 4(b) deductions | $0.00 |
| 1g | Standard adjustment ($12,900 MFJ / $8,600 other) | $8,600.00 |
| 2a | Adjusted Annual Wage Amount | $41,400.08 |
| 2b–2d | Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule) | |
| 2g | Annual tentative withholding | $3,820.01 |
| 2h | ÷ pay periods | $146.92 |
| 3b | Step 3 credits per period | −$0.00 |
| 4a | Extra withholding (Step 4(c)) | $0.00 |
| 4b | Federal income tax to withhold | $146.92 |
How Massachusetts withholding was figured
Massachusetts Circular M (2026) percentage method
| Annualized state wages ($1,923.08 × 26) | $50,000.08 |
| Social Security/Medicare deducted (max $2,000 a year) | −$2,000.00 |
| Exemption factor (1 exemption) | −$4,400.00 |
| 5% (9% over $1,107,750) | $2,180.00 |
| Annual withholding ÷ 26 pay periods | $83.85 |
What the employer pays on top
| Social Security match (6.2%) | $119.23 |
| Medicare match (1.45%) | $27.88 |
| FUTA (0.6% of the first $7,000) | $11.54 |
| Federal employer taxes this check | $158.65 |
Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.
Massachusetts take-home pay examples (2026)
Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; Massachusetts certificate — single: M-4 exemptions: 1; Blind persons (you / spouse): 0; married: M-4 exemptions: 5; Blind persons (you / spouse): 0. Computed with the same engine as the calculator.
| Salary · filing status | Gross / check | Federal | Soc. Sec. + Medicare | Massachusetts tax | State premiums | Net / check | Net / year |
|---|---|---|---|---|---|---|---|
| $50,000 · single | $1,923.08 | $146.92 | $147.11 | $83.85 | $8.85 | $1,536.35 | $39,945 |
| $50,000 · married, one income | $1,923.08 | $68.46 | $147.11 | $76.15 | $8.85 | $1,622.51 | $42,185 |
| $100,000 · single | $3,846.15 | $506.54 | $294.23 | $180.00 | $17.69 | $2,847.69 | $74,040 |
| $100,000 · married, one income | $3,846.15 | $293.85 | $294.23 | $172.31 | $17.69 | $3,068.07 | $79,770 |
Massachusetts income tax rates for 2026
2026: No rate change: 5.0% on wages and most income for 2026. The 4% surtax (Fair Share Amendment, M.G.L. c. 62, s. 4(d)) threshold is inflation-indexed to $1,107,750 for 2026 (from $1,083,150 in 2025). Circular M effective January 1, 2026 (rev. 12/25) updated the percentage method for the new threshold; exemption factors unchanged. MA conformity: the FY2026 mid-year supplemental budget/TIR 26-4 decoupled from several OBBBA business provisions until 2027 - no effect on wage taxation. Pending: Initiative Petition 25-18 ('Reducing the State Personal Income Tax Rate from 5% to 4%') was certified for the 2026 statewide election; it would affect only later tax years if approved by voters and does not change 2026 withholding.
All filing statuses
| Taxable income | Rate |
|---|---|
| $0 – $1,107,750 | 5% |
| Over $1,107,750 | 9% |
- Standard deduction
- None
- Personal exemption
- $4,400 / $1,000 per dependent deduction
Credits, phase-outs and other Massachusetts rules
- Flat 5.0% on Part B taxable income (wages, salaries, tips, business income, interest/dividends etc.) PLUS the 4% surtax on total taxable income (Parts A+B+C) above the 2026 threshold of $1,107,750 ($1,083,150 for 2025; $1,053,750 for 2024). The brackets above encode this as a 9% tier above $1,107,750. The threshold is the same for every filing status - married couples filing jointly get ONE $1,107,750 threshold on the joint return (MA requires joint filing if joint federally since TY2024), so hoh/mfs use the same schedule.
- No standard deduction. Wage income: 5% income = MA wages (federal Box 1 treatment for 401(k)/403(b)/457/HSA/cafeteria) - deduction for amounts withheld for Social Security (OASDI), Medicare, U.S./Massachusetts/railroad retirement systems, capped at $2,000 per person (each spouse separately on a joint return) - rental deduction (50% of rent paid on a Massachusetts principal residence, max $4,000 per return; $2,000 if MFS) - other Schedule Y deductions - exemptions.
- Exemptions (deductions from 5% income): personal $4,400 single/MFS, $6,800 head of household, $8,800 married filing jointly; $1,000 per dependent; $700 additional for taxpayer/spouse age 65+ (per 2025 Form 1 instructions line 2c and DOR exemptions page; a text extraction of the 2025 Form 1 rendered '$ 1,700' but the instructions and DOR page both state $700); $2,200 per blind taxpayer/spouse; medical/dental (federal Schedule A line 4) and adoption fee exemptions. These amounts are fixed in statute (not indexed).
- No Tax Status: no tax if Massachusetts AGI (worksheet in Form 1 instructions) does not exceed $8,000 single; $14,400 + $1,000 per dependent head of household; $16,400 + $1,000 per dependent married filing jointly. MFS is not eligible. A Limited Income Credit phases tax in just above these levels (worksheet in Form 1 instructions; not modeled).
- Refundable credits not captured by a wage-only approximation: Massachusetts EITC (40% of federal EITC for TY2023+), Child and Family Tax Credit, senior circuit breaker credit; also the 8.5% rate on short-term capital gains and 12% on collectibles (not wages).
- Withholding uses Form M-4 exemptions with an annual factor of $1,000 x exemptions + $3,400 (so 1 exemption = $4,400; a claimed spouse counts as 4) - see WH_FORMULAS_A.MA.
All 51 jurisdictions side by side: 2026 state income tax rates.
How Massachusetts withholding works
Employee form: Form M-4 (Massachusetts Employee's Withholding Exemption Certificate, rev. 3/24); federal W-4 not used for MA
Circular M percentage method (p.12): per-period wages - FICA/Medicare/U.S./MA/railroad retirement deductions (stop once the year's total reaches $2,000) - exemption factor (annual: $4,400 for 1 exemption; $1,000 x N + $3,400 for N>1; weekly $85 or $19N + $66; biweekly $169 or $38N + $131; semimonthly $183 or $42N + $141; monthly $367 or $83N + $284; daily $12 or $3N + $9) -> annualize (x52/26/27/24/12) -> annual tax = 5% of the amount up to $1,107,750 + 9% of any excess -> divide by periods -> subtract head-of-household tax value (annual $120; weekly $2.31, biweekly $4.62, semimonthly $5.00, monthly $10.00, daily $0.33) and blindness tax value per blind person (annual $110; weekly $2.12, biweekly $4.23, semimonthly $4.58, monthly $9.17, daily $0.30). M-4 exemptions: 1 for self (2 if 65+), 4 for a claimed spouse (5 if spouse 65+), 1 per dependent (+1 if any dependent under 12). No M-4 -> 0 exemptions. Do not withhold from employees claiming 1+ exemptions with wages under $8,000/yr ($154 weekly). Bonuses: 5%, or 9% on the part that pushes annualized wages + supplemental over $1,107,750 (p.13).
Other deductions from a Massachusetts paycheck
- Massachusetts Paid Family & Medical Leave — up to 0.46%, first $184,500 of wages. 2026: 0.88% for employers with 25+ covered individuals (family 0.18% may be withheld; medical 0.70% — employee up to 0.28%, employer at least 0.42%). Under 25: 0.46%, all withholdable. For 2027 the employer's 0.42% shifts to the family-leave side; the total stays 0.88%. Source
Local income taxes in Massachusetts
No local income taxes in Massachusetts.
Massachusetts paycheck FAQ
How much is $50,000 a year after taxes in Massachusetts?
About $39,945 a year — $1,536.35 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $83.85 Massachusetts income tax and $8.85 in Massachusetts Paid Family & Medical Leave per check. A married couple filing jointly on one $50,000 income keeps about $42,185 ($1,622.51 per check).
How much is $100,000 a year after taxes in Massachusetts?
About $74,040 for a single filer ($2,847.69 per biweekly check) and $79,770 for a married couple with one income ($3,068.07 per check); Massachusetts income tax takes $4,680 and $4,480 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.
What is the Massachusetts income tax rate for 2026?
A single rate of 5% (9% over $1,107,750) and a personal exemption ($4,400 / $1,000 per dependent deduction). No rate change: 5.0% on wages and most income for 2026.
Which form controls Massachusetts withholding?
Your Form M-4 (Massachusetts Employee's Withholding Exemption Certificate, rev. 3/24); federal W-4 not used for MA. Employers apply Massachusetts Circular M - Income Tax Withholding Tables at 5.0%, effective January 1, 2026 (DOR, rev. 12/25); percentage method p.12, supplemental wages p.13. Changing your federal W-4 does not change your Massachusetts withholding.
Are there local income taxes in Massachusetts?
No local income taxes in Massachusetts.
What else comes out of a Massachusetts paycheck besides income tax?
Massachusetts Paid Family & Medical Leave: up to 0.46% (first $184,500 of wages). Plus federal Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, and 0.9% more over $200,000).
How are bonuses withheld in Massachusetts?
Federal: a flat 22% or the aggregate method (37% above $1 million). Massachusetts: Bonuses: 5%, or 9% on the part that pushes annualized wages + supplemental over $1,107,750 (p.
Does Massachusetts tax 401(k) contributions or health premiums?
Massachusetts follows the federal treatment for wage withholding: traditional 401(k)/403(b)/457(b) deferrals and cafeteria-plan items (health premiums, HSA, FSA) reduce the wages Massachusetts taxes.
More for Massachusetts employers and employees
Official Sources
Figures checked against these sources on 2026-10-07- Massachusetts DOR, Circular M - Income Tax Withholding Tables at 5.0% effective January 1, 2026 (percentage method p.12; supplemental wages p.13)
- Massachusetts DOR, Tax Rates (updated Dec 30, 2025) - 5.00% and 2026 surtax threshold $1,107,750
- Massachusetts DOR, 4% Surtax on Taxable Income (updated June 1, 2026)
- Massachusetts DOR, 2026 Form 1-ES (surtax threshold for tax year 2026 is $1,107,750)
- Massachusetts DOR, Personal Income Tax Exemptions (updated Jan 6, 2026)
- Massachusetts DOR, 2025 Form 1 instructions (exemptions, $2,000 FICA/retirement deduction, rental deduction 50% up to $4,000) - latest published annual instructions
- Massachusetts DOR, No Tax Status and Limited Income Credit
- Massachusetts DOR, Social Security (FICA) and Medicare Deduction ($2,000 cap per spouse)
- Mass.gov — PFML employer contribution rates (2026 & 2027)
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — federal withholding
- IRS Publication 15 (2026), Employer's Tax Guide — FICA
Paycheck calculators for other states
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- South Dakotano tax
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Estimates only, not tax or payroll advice. Check results against your pay stub.