Massachusetts Payroll Tax Calculator 2026
Calculate Massachusetts state income tax, federal withholding, Social Security, Medicare, and net take-home pay.
2026 Massachusetts tax rates · FICA · Massachusetts M-4
State Income Tax
5% flat rate
Social Security
6.2%
Medicare
1.45%
State Form
Massachusetts M-4
Calculate Your Massachusetts Paycheck
Enter your salary or hourly rate and get a full breakdown: Massachusetts state tax, federal income tax, Social Security, Medicare, and exact net pay.
Open Massachusetts Payroll Tax CalculatorFree · No signup · 2026 IRS & MA rates
Massachusetts Tax Guide
Massachusetts Payroll Tax Overview 2026
Massachusetts uses a flat 5% income tax rate. All taxable income is taxed at the same percentage, regardless of how much you earn. This makes payroll calculations straightforward.
Massachusetts has a 5.0% flat income tax plus a 4% surtax on income over $1 million. Employees also pay into Paid Family & Medical Leave.
Massachusetts PFML requires employee contributions of up to 0.88% of wages, split between medical leave and family leave.
Massachusetts Payroll Tax Summary
State Income Tax5% flat rate
Tax TypeFlat rate
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormMassachusetts M-4
Additional Payroll Taxes
Paid Family & Medical Leave (0.88% total)
Note: 9% surtax on income over $1 million
FAQ
Massachusetts payroll tax questions
What is the Massachusetts income tax rate for 2026?
Massachusetts uses a flat 5% income tax rate on all taxable income. Unlike progressive-tax states, the same rate applies whether you earn $30,000 or $300,000. This makes Massachusetts payroll tax calculations simple and predictable.
What taxes do Massachusetts employees pay on their paycheck?
Massachusetts employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) Massachusetts state income tax (5% flat rate); (5) Paid Family & Medical Leave (0.88% total). The employer matches the Social Security and Medicare portions.
What payroll withholding form do Massachusetts employees use?
Massachusetts employees complete Massachusetts M-4 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.
Other States