State Income Tax
Massachusetts imposes a state income tax using a flat rate of 5% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from Massachusetts state income tax. Retirement income is generally taxable. Social Security is exempt; 4% surtax applies to income over $1 million.
Retirement Income Details
Social Security is exempt; 4% surtax applies to income over $1 million.
Does Massachusetts have a state income tax?
Yes. Massachusetts has a state income tax with a flat rate of 5%.
What is the Massachusetts income tax rate?
Massachusetts uses a flat tax rate of 5% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.
Is Social Security taxed in Massachusetts?
No. Massachusetts does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in Massachusetts?
Yes. Massachusetts generally taxes retirement income. Social Security is exempt; 4% surtax applies to income over $1 million.
When is the Massachusetts income tax filing deadline?
The Massachusetts state income tax filing deadline is 2026-04-15. You can file and pay through the official Massachusetts Department of Revenue portal.
What is the standard deduction in Massachusetts?
Massachusetts's standard deduction is $4,400 for single filers and $8,800 for married filing jointly.
How does Massachusetts income tax compare to neighboring states?
Massachusetts's top rate of 5% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
Massachusetts Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.