Boston rules
How Massachusetts taxes a Boston paycheck in 2026
Boston is in Massachusetts, which keeps its income tax simple: a flat 5% on most income, with no city income tax on top. That flat structure makes a Boston paycheck easy to predict — federal tax and FICA, plus a clean 5% to the state.
Massachusetts flat 5% income tax
Unlike progressive states, Massachusetts taxes nearly all earned income at a single 5% rate after a small personal exemption ($4,400 single / $8,800 married for 2026). There are no graduated brackets to track — your state tax is essentially 5% of taxable wages.
The 4% millionaire surtax
Since 2023, Massachusetts adds a 4% surtax on income above $1 million (the "Fair Share Amendment"), bringing the top rate to 9% on those dollars. It affects only very high earners; for the vast majority of Boston workers, the flat 5% is the whole story. The calculator applies the surtax automatically above $1M.
Compare Boston with other cities
Run your salary through statewide Massachusetts, city-tax New York City or Philadelphia, or no-tax Seattle.
Questions
Boston salary calculator FAQ
Does Boston have a city income tax?
No. The city of Boston does not levy a personal income tax. Your Boston paycheck is reduced by federal income tax, 6.2% Social Security, 1.45% Medicare and the Massachusetts flat 5% state income tax — but there is no separate Boston city income tax.
What is the Massachusetts income tax rate for 2026?
Massachusetts charges a flat 5% on most income after a small personal exemption ($4,400 single / $8,800 married). A 4% surtax applies to income above $1 million, raising the top rate to 9% on those dollars only. Most Boston workers pay the flat 5%.
How much is taken out of a paycheck in Boston?
A Boston paycheck loses federal income tax, 6.2% Social Security, 1.45% Medicare and Massachusetts's flat 5% state tax. On a $95,000 single salary, total deductions run roughly 27% to 30%.
What is the take-home pay on $100,000 in Boston?
A single filer earning $100,000 in Boston takes home roughly $73,000 to $75,000 a year after federal tax, FICA and the Massachusetts 5% flat income tax. Use the calculator above for your exact figure.
- Sources: Massachusetts Department of Revenue (5% flat tax + 4% surtax) · City of Boston (no local income tax) · IRS Rev. Proc. 2025-32 · SSA 2026 wage base.
- 🔄 Last updated June 9, 2026 · Tax year 2026
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