2025 Massachusetts Income Tax Brackets
Massachusetts (MA) uses 2 progressive income tax brackets ranging from 5.0% to 9.0% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 5.0% | $0 – $1,000,000 |
| 9.0% | $1,000,000 and up |
Married Filing Jointly · 2025
Same bracket thresholds as single filers
| Rate | Taxable income |
|---|---|
| 5.0% | $0 – $1,000,000 |
| 9.0% | $1,000,000 and up |
Effective rate at common income levels (single)
Effective rate = total Massachusetts income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Massachusetts tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,500 | 5.0% | 5.0% |
| $75,000 | $3,750 | 5.0% | 5.0% |
| $100,000 | $5,000 | 5.0% | 5.0% |
| $150,000 | $7,500 | 5.0% | 5.0% |
| $250,000 | $12,500 | 5.0% | 5.0% |
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Combine federal + Massachusetts income tax and FICA into a single take-home estimate for your situation.
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The top Massachusetts bracket is 9.0%, beginning at $1,000,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the Massachusetts effective income tax rate is approximately 5.0% — about $5,000 in state tax after the $0 standard deduction.
The Massachusetts standard deduction for 2025 is $0 for single filers and $0 for married filing jointly.
Same bracket thresholds as single filers in Massachusetts for 2025.
Massachusetts publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Massachusetts's bracket structure
Massachusetts uses a progressive bracket structure for 2025: 2 brackets ranging from 5.00% on the first dollars of taxable income up to 9.00% on income above the top-bracket threshold. Marginal rates increase as income rises; effective rates (total tax paid divided by total income) sit between the lowest and highest marginal rate the taxpayer hits. Standard deductions apply before the bracket calculation, so the first $0 of single-filer income (or $0 for married-filing-jointly) is exempt from state tax.
At 9.00%, Massachusetts's top marginal rate is among the highest in the country — typically in the same band as California (13.30%), Hawaii (11.00%), and New York/New Jersey (10.75-10.90%). High-top-rate states tend to combine a progressive bracket structure with a relatively high top-bracket threshold ($1M+ in the highest-rate cases), meaning only filers in the top decile of state income actually face the headline rate. Middle-income filers in the same states face marginal rates much closer to the national median.
Tax brackets and deduction amounts on this page are the official figures published by the Massachusetts Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Massachusetts 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.