Massachusetts Income Tax Calculator
Understanding Massachusetts Taxes (2024)
Calculating your Massachusetts taxes involves understanding the state's flat tax system, federal obligations, and FICA contributions. This calculator helps you estimate your take-home pay by considering these key components.
Massachusetts State Income Tax
Massachusetts has a flat income tax system with a single tax rate of 5% for 2024.
- Tax Rate: Massachusetts applies a flat 5% tax rate on most income.
- Taxable Income: Massachusetts starts with federal adjusted gross income (AGI) with Massachusetts-specific adjustments.
- Standard Deduction: Massachusetts offers standard deductions of $4,400 for Single and Married Filing Separately, $8,800 for Married Filing Jointly, and $6,800 for Head of Household filers.
- Personal Exemptions: Massachusetts offers personal exemptions of $4,400 for Single and Married Filing Separately, $8,800 for Married Filing Jointly, and $6,800 for Head of Household filers, plus an additional $1,000 for each dependent.
- Tax Credits: Massachusetts offers various tax credits including the earned income tax credit, dependent care credit, and circuit breaker credit for seniors, which are not accounted for in this calculator.
Local Taxes
Massachusetts does not have local income taxes. The state income tax is the only income tax that Massachusetts residents pay to the state.
Federal Income Tax
Federal income tax is based on federal tax brackets, your filing status, deductions (standard or itemized), and allowances claimed on your W-4. Pre-tax deductions like 401(k) or HSA contributions reduce your federal taxable income.
FICA Taxes (Social Security & Medicare)
FICA taxes fund Social Security and Medicare. These are typically withheld by employers.
- Social Security: 6.2% on income up to the annual limit ($168,600 for 2024).
- Medicare: 1.45% on all income. An additional 0.9% Medicare tax applies to income above certain thresholds ($200,000 for Single, $250,000 for MFJ).
Other Massachusetts Taxes (Not Calculated Here)
While this calculator focuses on income taxes, be aware of other taxes in Massachusetts:
- Sales Tax: Massachusetts has a state sales tax of 6.25%, with no additional local sales taxes.
- Property Tax: Property taxes in Massachusetts are administered at the local level and vary by municipality.
- Estate Tax: Massachusetts has an estate tax on estates valued over $1 million.
Disclaimer: This information is for general guidance for the 2024 tax year and is not tax advice. Consult a tax professional for personalized advice.