Calculate your true take-home pay in the Bay State with our Massachusetts Paycheck Calculator. Unlike many other states, Massachusetts uses a flat income tax rate of 5.00%, but it offers unique deductions—including a deduction for the Social Security and Medicare taxes you pay—that can significantly lower your taxable income.
Whether you're starting a new job in Boston, moving to Worcester, or just planning your budget in Springfield, understanding your net pay is crucial. This tool breaks down your gross pay into Federal income tax, FICA taxes (Social Security and Medicare), and Massachusetts state income tax, giving you a clear picture of what hits your bank account.
How to Use This Massachusetts Paycheck Calculator
We've designed this calculator to be simple yet accurate for 2024 and 2025 tax planning. Follow these steps to get your estimate:
- Enter Gross Pay: Input your earnings amount. This can be your annual salary, hourly wage, or the amount for a specific pay period.
- Select Frequency: Choose how often you get paid (e.g., Weekly, Bi-weekly, Semi-monthly, Monthly, or Annually). This ensures the tax brackets are applied correctly to your annualized income.
- Choose Filing Status: Select Single, Married Filing Jointly, Married Filing Separately, or Head of Household. This determines your personal exemption amount.
- Enter Dependents: If you have children or other qualifying dependents, enter the number here. Massachusetts offers a deduction for each dependent.
- Check Additional Deductions: If you or your spouse are legally blind or over age 65, select the appropriate options to apply additional exemptions.
The calculator instantly updates your Net Pay (take-home pay) and provides a detailed breakdown of where your money goes.
Massachusetts State Income Tax: The 5% Flat Rate
Massachusetts is one of the few states with a flat income tax structure. For the 2024 tax year, the tax rate on most classes of taxable income is 5.00%. This means that regardless of whether you earn $30,000 or $300,000, the marginal state tax rate on your wages remains the same.
However, "flat tax" doesn't mean you pay 5% on every dollar you earn. Massachusetts provides generous personal exemptions and deductions that reduce your taxable income, effectively lowering your effective tax rate.
Personal Exemptions (2024)
Before the 5% tax is applied, you can subtract a personal exemption based on your filing status. These exemptions act as a "tax-free" buffer for your income.
- Single: $4,400
- Married Filing Jointly: $8,800
- Married Filing Separately: $4,400
- Head of Household: $4,400
Note: These amounts are subject to annual adjustments. Our calculator uses the most current available figures for estimation.
Dependent Deductions
Massachusetts allows a deduction of $1,000 for each qualifying dependent. This is in addition to your personal exemption. For example, a married couple with two children would have a total exemption base of $8,800 + ($1,000 × 2) = $10,800 before any tax is calculated.
The FICA Tax Deduction (Unique to MA)
One of the most overlooked benefits in the Massachusetts tax code is the deduction for FICA taxes. You are allowed to deduct the amount of Social Security and Medicare taxes you paid from your Massachusetts gross income, up to a limit.
- Maximum Deduction: $2,000 per taxpayer.
This means if you paid $3,000 in Social Security taxes to the federal government, you can deduct $2,000 of that from your income for Massachusetts state tax purposes. This deduction alone can save you up to $100 in state taxes ($2,000 × 5%). Our calculator automatically applies this logic to give you a more accurate result.
New for 2024: The "Millionaire's Tax" (4% Surtax)
In November 2022, Massachusetts voters approved the "Fair Share Amendment," which introduced a 4% surtax on taxable income over $1,000,000. This took effect on January 1, 2023, and continues into 2024/2025.
How it works:
- The first $1,000,000 of your taxable income is taxed at the standard flat rate of 5%.
- Any taxable income above $1,000,000 is taxed at 9% (5% standard + 4% surtax).
This surtax applies to all types of income, including wages, capital gains, and dividends. The $1M threshold is adjusted annually for inflation. For the vast majority of workers, the 5% flat rate remains the only state income tax they need to worry about.
Paid Family and Medical Leave (PFML)
You likely see a deduction on your pay stub labeled "PFML" or "MA PFML." This stands for **Paid Family and Medical Leave**, a state program that provides temporary income replacement to eligible workers who are welcoming a new child, recovering from a serious illness, or caring for a sick family member.
Contribution Rates (2024)
The maximum total contribution rate is 0.88% of eligible wages.
- Medical Leave: Up to 0.46% (Employer can split this)
- Family Leave: Up to 0.42% (100% Employee paid)
Wage Base Limit
Contributions are only calculated on wages up to the Social Security wage base ($168,600 for 2024). Once you earn more than this, PFML deductions stop for the year.
Most employers deduct the employee portion from your paycheck. However, some employers choose to cover the entire cost as a benefit. Our calculator includes a standard estimate for this deduction to make your net pay calculation more realistic.
Federal Income Tax and FICA
While state taxes are a big factor, Federal taxes usually take the largest bite out of your paycheck.
Federal Income Tax
Unlike Massachusetts, the federal government uses a progressive tax system. As you earn more, your income moves into higher tax brackets. For 2024, these rates range from 10% to 37%.
Your federal withholding is determined by the information you provide on your Form W-4. If you need to adjust your refund or amount due, consider using our W-4 Calculator to tune your withholdings.
FICA Taxes (Social Security & Medicare)
FICA taxes are federally mandated payroll taxes that fund Social Security and Medicare. These are flat rates applied to your gross wages:
- Social Security: 6.2% of your wages, up to the wage base limit ($168,600 for 2024).
- Medicare: 1.45% of all wages, with no limit.
- Additional Medicare Tax: An extra 0.9% applies to wages over $200,000 (Single) or $250,000 (Married Filing Jointly).
Example Calculation
Let's look at an example of a single filer in Boston earning $60,000 per year.
| Component | Calculation | Amount |
|---|---|---|
| Gross Pay | Annual Salary | $60,000 |
| Federal Tax | Progressive Brackets (Est.) | ~$5,300 |
| FICA Tax | 7.65% of $60,000 | $4,590 |
| MA Exemptions | $4,400 (Personal) + $2,000 (FICA Ded.) | -$6,400 |
| MA Taxable Income | $60,000 - $6,400 | $53,600 |
| MA State Tax | 5.00% of $53,600 | $2,680 |
| Net Pay | Take-Home Amount | ~$47,430 |
*Note: This is a simplified example. Actual federal withholding depends on your W-4 settings.
Frequently Asked Questions (FAQ)
Maximizing Your Paycheck in Massachusetts
While you can't change the tax rates, you can optimize your financial situation to keep more of your hard-earned money.
- Contribute to Pre-Tax Accounts: Contributions to a 401(k) or 403(b) reduce your taxable income for both Federal and Massachusetts state taxes.
- Utilize Flexible Spending Accounts (FSA): Money put into an FSA for healthcare or dependent care is tax-free.
- Check Your Withholding: If you consistently get a large refund, you are essentially giving the government an interest-free loan. Adjust your withholding to get that money in your paycheck throughout the year.
Important Tax Deadlines for Massachusetts Residents
Stay on top of your tax obligations by keeping these key Massachusetts tax deadlines in mind:
- April 15 (or next business day): State and federal income tax returns are due. Massachusetts follows the federal deadline.
- Estimated Tax Payments: If you are self-employed or have significant non-wage income, estimated payments are due April 15, June 15, September 15, and January 15.
- Extension Deadline: If you file an extension, you have until October 15 to submit your return, but all taxes owed must still be paid by the original April deadline.
Missing these deadlines can result in penalties and interest, so plan ahead. Using our calculator helps you estimate your withholdings throughout the year, reducing the chance of surprises at tax time. For W-2 workers, ensuring your employer withholds the correct amounts keeps you in good standing with both the IRS and the Massachusetts Department of Revenue.
For more tools to help you manage your income, check out our Hourly Paycheck Calculator or plan for the future with our 2025 Tax Calculator.