State of Massachusetts Income Tax Massachusetts State Income Tax
Tax Year 2023

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Contents

QuickFact: The average family pays $2,078.00 in Massachusetts income taxes. [1]
Rank: 12th out of 51

1.
Massachusetts Income Tax Table

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 5.000%
$1,000,000+ $1,000,000+ 9.000%

Note: We don't currently have Massachusetts' income tax brackets for tax year 2024. Until updated 2024 tax rates become available for Massachusetts, the tax brackets shown above and used in the income tax calculator will be from tax year 2023.

Learn how marginal tax brackets work View an explanation of marginal tax brackets

2.
Massachusetts Income Tax Calculator

My Income
Filing Status
Exemptions
Claim an exemption for myself
Claim an exemption for my spouse
Dependants
 
How to use the Massachusetts tax estimator How To Use This Calculator
You can use our free Massachusetts income tax calculator to get a good estimate of what your tax liability will be come April. On the next page, you will be able to add more details like itemized deductions, tax credits, capital gains, and more.
Please remember that the income tax code is very complicated, and while we can provide a good estimate of your Federal and Massachusetts income taxes, your actual tax liability may be different.

3.
The Massachusetts Income Tax

Massachusetts collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Unlike the Federal Income Tax, Massachusetts' state income tax does not provide couples filing jointly with expanded income tax brackets.

Notably, Massachusetts has the highest maximum marginal tax bracket in the United States. You can learn more about how the Massachusetts income tax compares to other states' income taxes by visiting our map of income taxes by state.

Massachusetts has a flat tax of 5.13% on most types of income. Seven states have a flat income tax, and of those seven Massachusetts has the highest state income tax rate. While the tax rate is set explicitly by the Massachusetts legislature, the Massachusetts personal exemption is indexed to inflation and changes every year.

There are 114 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax TurboTax eFiling.

Compare the state income tax rates in Massachusetts with the income tax rates in

4.
Massachusetts Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your Massachusetts income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and Massachusetts tax returns. For details on specific deductions available in Massachusetts, see the list of Massachusetts income tax deductions.

4.1 - Massachusetts Standard Deduction

What is the MA Standard Deduction for 2024? Unlike many other states, Massachusetts has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Massachusetts income tax return.

4.2 - Massachusetts Personal Exemptions

Massachusetts has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.

4.3 - Massachusetts Dependent Deduction

Unlike most states, Massachusetts does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.

4.4 - Massachusetts Itemized Deductions

Unlike the Federal income tax, the Massachusetts income tax does not allow itemized deductions. You may claim the Massachusetts standard deduction if applicable, and specific deductions may be available to Massachusetts taxpayers as limited deductions or tax credits.

5.
Massachusetts Income Tax Forms

Tax-Rates.org provides easy access to five of the most commonly used Massachusetts income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our Massachusetts tax forms library or the 's tax forms page.

Free Printable Massachusetts Income Tax Form 1 Individual Income Tax Return
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Form 1 - Individual Income Tax Return
Form 1 is the general individual income tax return for Massachusetts state residents. You may file by mail on paper forms or online thorugh efiling.
Free Printable Massachusetts Income Tax Form 1 Instructions Individual Income Tax Instructions
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Form 1 Instructions - Individual Income Tax Instructions
Use these instructions to help you fill out and file your Form 1 individual income tax return with the Massachusetts Department of Revenue.
Free Printable Massachusetts Income Tax Form 1-ES Estimated Individual Income Tax Return
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Form 1-ES - Estimated Individual Income Tax Return
You must file estimated income tax if you are self employed or do not pay sufficient tax withholding. Form 1-ES needs to be filed with the Massachusetts Department of Revenue on a quarterly basis.
Free Printable Massachusetts Income Tax Form 1-ES Instructions Estimated Income Tax Instructions
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Form 1-ES Instructions - Estimated Income Tax Instructions
If you are self employed or need to file Form 1-ES for other reasons, these instructions will help you to fill out and file the form correctly.
Free Printable Massachusetts Income Tax Form PV Payment Voucher
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Form PV - Payment Voucher
If you owe any payment to Massachusetts for income taxes, you need to file Form PV along with your tax forms and payment.
Free Printable Massachusetts Tax Table
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Printable Massachusetts Tax Table & Tax Reference
Tax-Rates.org provides a printable Massachusetts datasheet including an income tax table, a list of Massachusetts tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of Massachusetts, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of Massachusetts' 2024 income tax forms on the income tax forms page External Link.

6.
How To File Your Massachusetts Income Tax Return

Once you've filled out your Massachusetts income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your Massachusetts tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).

7.
Where To Send Your Massachusetts Tax Return

If you filled out physical tax return forms, mail your completed Massachusetts income tax return to the Massachusetts no later then December 31st. Please be sure to send your completed tax forms to the correct address for your filing type.
Income Tax Return (No Payment)
Massachusetts Department of Revenue
PO Box 7000,
Boston, MA 02204
Income Tax Return (Payment Enclosed)
Massachusetts Department of Revenue
PO Box 7003,
Boston, MA 02204

8.
e-Filing: Submit Your Massachusetts Tax Return Online

You can save time and money by electronically filing your Massachusetts income tax directly with the . Benefits of e-Filing your Massachusetts tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.

To e-file your Massachusetts and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.

The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.

9.
Getting Your Massachusetts Tax Refund

Your Massachusetts Income Tax Refund Online

If your state tax witholdings are greater then the amount of income tax you owe the state of Massachusetts, you will receive an income tax refund check from the government to make up the difference.

It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.

Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your Massachusetts tax refund, you can visit the Massachusetts Income Tax Refund page.

10.
References

  1. Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
  2. Before the official 2024 Massachusetts income tax rates are released, provisional 2024 tax rates are based on Massachusetts' 2023 income tax brackets.
  3. The 2024 state personal income tax brackets are updated from the Massachusetts and Tax FoundationExternal Link data.
  4. Massachusetts tax forms are sourced from the Massachusetts income tax forms pageExternal Link, and are updated on a yearly basis. Please make sure the Massachusetts forms you are using are up-to-date.