Massachusetts: what the state takes
Massachusetts charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.
Agency page last read 11 September 2026.
State rate
5%
Flat 5%, plus a 4% surtax on income above 1,083,150
Resident return
Form 1
Massachusetts Department of Revenue
Due
15 April, following the federal deadline
Weekends and holidays can push it on
Massachusetts adds a surtax on income above a yearly threshold.
Try a figure
Yearly income
How you file
Massachusetts tax
$3,750
Top state rate you touch
5%
- Kept before federal tax$57,398
- Federal income tax$13,852
- Massachusetts tax$3,750
Flat rate of 5% on $75,000 after a $0 deduction.
Filing in Massachusetts
- Who collects it
- Massachusetts Department of Revenue
- Return
- Form 1
- Deadline
- Usually 15 April, following the federal deadline
Federal comes on top
Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.