Massachusetts uses a flat state income tax of 5.0% in 2026 — the same rate applies to every dollar of taxable income, which makes your paycheck easy to predict. On a $75,000 salary, a single filer pays about $3,750 in state tax and takes home roughly $57,843 a year (about 77.1% of gross) after federal, state, and FICA withholding.

Massachusetts's 5.0% rate is above the 4.8% average among states that tax wage income. Because the rate is flat, a raise never pushes part of your income into a higher state bracket — every extra dollar is taxed at the same 5.0%, unlike the federal system where higher earnings hit progressively higher brackets.

Remember that FICA is separate from income tax and is not affected by your state. Every worker pays 6.2% for Social Security on the first $184,500 of wages (the 2026 wage base) plus 1.45% for Medicare on all wages. Pre-tax 401(k) and HSA contributions lower your federal and state income tax but do not reduce FICA — a detail that trips up a lot of first-time budgeters.

Massachusetts is flat with an asterisk: wages face a single rate, but a voter-approved surtax adds 4 percentage points on income above roughly one million dollars — the so-called millionaires' tax. Pay stubs also show a Paid Family and Medical Leave contribution. For typical earners, the flat rate plus high Boston-area housing costs, not the surtax, drive the affordability equation.