How Massachusetts state tax withholding works
Massachusetts taxes wage income, so your employer withholds Massachusetts income tax from each paycheck in addition to federal tax. You tell your employer how much to withhold on Form M-4 (Massachusetts Employee's Withholding Exemption Certificate), the state’s counterpart to the federal Form W-4.
For 2026, Massachusetts uses graduated tax rates. Each rate applies only to the income within its band — the single-filer schedule is:
| Rate | Taxable income over |
|---|---|
| 5% | $0 |
| 9% | $1,083,150 |
Enter your pay above to see your estimated Massachusetts withholding per paycheck and per year, alongside your federal withholding and the exact W-4 entries.
Massachusetts vs. federal withholding
Your Massachusetts and federal withholding are figured separately. Federal withholding follows the IRS Publication 15-T tables and your Form W-4; Massachusetts withholding follows the state’s own rates and your Form M-4. Getting one right doesn’t guarantee the other — this calculator handles both so you don’t owe a surprise bill to either the IRS or Massachusetts.
Important Massachusetts notes
- Massachusetts applies a 5% rate plus a 4% surtax (9% total) on income over ~$1.08M.
Frequently asked questions
Sources & disclaimer
Federal figures use the 2026 IRS Publication 15-T. Massachusetts withholding is based on the 2026 Massachusetts income-tax structure; confirm exact figures and complete Form M-4 at the mass.gov website.
This tool provides estimates for educational purposes and is not tax advice. State withholding is modeled from the state’s income-tax rules and may differ from the exact wage-bracket tables your employer uses. Verify against your pay stub and consult a qualified tax professional before submitting your W-4 or Form M-4.
