Massachusetts tax rulesIncome Tax

Massachusetts Income Tax (2026)

Conditional: 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.

ConditionalVerified May 31, 2026

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.

Official source: mass.gov

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