2026 Tax Tables
Massachusetts levies a flat 5.0% income tax on wages and salaries, reduced from 5.05% in 2020 and unchanged since. Employers use the Massachusetts M-4 withholding exemption certificate to collect the number of personal exemptions the employee is claiming. Each exemption reduces the employee's annualized wages by $4,400 before the 5% rate is applied. Note: the 4% surtax on income above $1,000,000 applies on the annual return but is not withheld through payroll.
Calculate MassachusettsWithholding →State Tax Rate
5.0% flat
State W-4 Form
M-4
Tax Year
2026
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Massachusetts levies a flat 5.0% income tax on wages. The rate was reduced from 5.05% to 5.0% effective January 1, 2020, and has remained at 5.0% since.
Each personal exemption claimed on the Massachusetts M-4 form reduces the employee's annualized wages by $4,400 before applying the 5% rate. Employees typically claim one exemption for themselves and may claim additional exemptions for dependents.
No. The 4% surtax on income above $1,000,000 (approved by voters in 2022) is assessed on the annual tax return, not through payroll withholding. Standard payroll withholding uses the flat 5.0% rate only.
No. Massachusetts requires its own M-4 Withholding Exemption Certificate. The federal W-4 and Massachusetts M-4 are separate forms.