State Income Tax Guide · 2026
Massachusetts State Income Tax Guide
Flat 5.00%. On a $60,000 salary, a single filer in Massachusetts takes home about $47,114 a year ($3,926/month) after federal income tax, FICA, and state disability / paid-leave (Paid Family and Medical Leave (PFML)). Below is the full 2026 breakdown, plus free tools to calculate your exact paycheck.
Massachusetts at a glance
Rates as of 2026-09-01- State income taxFlat 5.00%
- NoteFlat 5% plus a 4% surcharge on income over $1,000,000.
- Federal income tax10%–37% progressive (2026 brackets)
- FICA (Social Security + Medicare)7.65% (2026)
2026 take-home estimate on a $60,000 salary (single)
Federal and FICA figures use the 2026 IRS brackets and wage base. State income tax uses the verified 2026 state brackets — not a top-marginal-rate estimate — and includes employee-paid state disability / paid-leave where applicable. For your exact figure (including local city tax where you live), use the calculator below.
| Gross salary | $60,000 |
| Federal income tax | −$5,020 |
| FICA (Social Security + Medicare) | −$4,590 |
| Massachusetts state income tax | −$3,000 |
| Paid Family and Medical Leave (PFML) | −$276 |
| Estimated net take-home | $47,114 |
Calculate your exact Massachusetts paycheck
These guides summarize published rates for planning. For your real numbers — including your filing status, deductions, and credits — use the Massachusetts-specific calculator below, then explore the other free PayCalcFig tools:
Massachusetts Take-Home Pay Estimate
Your Massachusetts Paycheck Calculator
Your 2026 Take-Home Pay
Massachusetts Income Tax FAQ
Sources & disclaimer
State income tax structure retrieved from the Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (https://taxfoundation.org/data/all/state/state-income-tax-rates-2026), retrieved 2026-08-09. Federal brackets, standard deduction, and FICA rates reflect 2026 IRS guidance as encoded in the PayCalcFig tax engine.
This page is for general education only and is not tax advice. Tax rates and brackets change yearly and vary by filing status, deductions, and credits. Confirm current figures with your state revenue department or a qualified tax professional. PayCalcFig content is reviewed by Marcus Hale, IRS Enrolled Agent.
State disability / paid-leave contribution (Paid Family and Medical Leave (PFML)): Employee share up to 0.46% of wages up to the $184,500 Social Security wage base, capped at $848.70/year. Source: Massachusetts DFML — Employer Contribution Rates and Calculator (2026) (retrieved 2026-08-10).
State unemployment insurance (SUTA) and federal unemployment tax (FUTA) are paid by employers, not withheld from employee wages, so they do not reduce your take-home pay. California also collects employer-paid Unemployment Insurance (UI) and Employment Training Tax (ETT).