Flat 5% PLUS a 4% surtax on taxable income over $1,107,750 (2026 threshold), for a top effective rate of 9% above that level.
Massachusetts Taxes
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6.25% state sales and use tax on tangible personal property and telecommunications. There is no general local sales tax (a local option applies only to restaurant meals).
Every Taxes rule LawLert has for Massachusetts
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
24.0 cents/gallon state tax on gasoline (21c excise + ~2.5c underground-storage-tank fee).
Massachusetts' 2026 sales tax holiday ran Saturday, August 8, 2026 and Sunday, August 9, 2026: eligible sales of items costing $2,500 or less were exempt from sales tax.
Massachusetts property tax is assessed and collected locally by each city or town, based on the full and fair cash value of the property as set by local assessors. Tax rates are determined locally from the levy each community needs, and total levy growth is capped by Proposition 2½ (about 2.5% a year). The state Department of Revenue's Division of Local Services oversees local assessing but does not set individual bills.
Food products for human consumption are exempt from sales tax; meals sold by restaurants are taxable. Food purchased with federal food benefits (SNAP) is also exempt.
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