Massachusetts Paycheck Calculator 2026

The Massachusetts Paycheck Calculator helps employees estimate their take-home pay after federal income tax, Massachusetts personal income tax, Social Security, Medicare and other paycheck deductions.

Massachusetts is relatively simple compared with states that have multiple county income-tax systems. Most ordinary wage income is subject to the Massachusetts 5% personal income tax rate.

However, Massachusetts also has a special 4% surtax on taxable income above the annual threshold. For 2026, the threshold is $1,107,750.

Massachusetts Income Tax Rate for 2026

For 2026, Massachusetts generally imposes a 5% personal income tax on wages and most other taxable personal income.

The Massachusetts Department of Revenue states that the 2026 withholding rate for wages is 5%. A 4% surtax applies to taxable income exceeding $1,107,750.

Therefore, the highest combined Massachusetts rate on income subject to the surtax is effectively 9%.

Massachusetts 4% Millionaire Surtax

Massachusetts has an additional 4% surtax on taxable income above a threshold that is adjusted annually. For tax year 2026, the threshold is $1,107,750.

The surtax does not mean that a person earning slightly more than the threshold pays 9% on all of their income. The additional 4% applies to the taxable income above the applicable threshold.

Does Massachusetts Have Local Income Tax?

Massachusetts does not use a general county-by-county local wage income tax system like Maryland.

For this reason, this calculator does not require a Massachusetts county selector. The primary state income tax calculation is applied at the Massachusetts level.

Federal Taxes on a Massachusetts Paycheck

Massachusetts employees also pay federal income tax. Federal withholding depends on your Form W-4, filing status, dependents, deductions, credits and additional withholding.

The federal tax estimate in this calculator is designed to provide a general planning estimate. Actual employer withholding can be different.

Social Security Tax in 2026

Social Security is a federal payroll tax rather than a Massachusetts state tax. Employees generally pay the employee Social Security rate on covered wages up to the annual Social Security wage base.

Medicare Tax in 2026

Employees generally pay the federal Medicare payroll tax on covered wages. An additional Medicare tax can apply to wages above the applicable federal threshold.

Massachusetts Paycheck Examples

Weekly vs. Biweekly Massachusetts Paychecks

Weekly employees commonly receive 52 paychecks per year. Biweekly employees generally receive 26 paychecks. Semi-monthly employees receive 24 paychecks, while monthly employees receive 12.

Changing the pay frequency does not change your annual salary. It changes how the annual income is distributed across individual pay periods.

Hourly Pay and Overtime in Massachusetts

Hourly workers can enter their hourly wage and regular weekly hours. The calculator can also estimate annual income using overtime hours.

Massachusetts generally requires overtime at 1.5 times the regular rate for covered employees working more than 40 hours in a workweek, although exemptions and specific rules can apply.

Why Your Actual Massachusetts Paycheck May Be Different

An online calculator provides an estimate rather than an official payroll statement. Your actual paycheck can differ because of your federal and Massachusetts withholding forms and employer benefits.

• Federal Form W-4
• Massachusetts Form M-4
• Filing status
• Dependents
• Personal exemptions
• Retirement contributions
• Health insurance deductions
• Other pre-tax benefits
• Post-tax deductions
• Additional withholding
• Tax credits
• Employer payroll practices

Massachusetts Paycheck Calculator FAQ