Massachusetts Tax Guide
5%top marginal rate
Massachusetts has a flat income tax of 5% plus a 4% millionaire's surtax on income over $1 million (approved by voters in 2022). Combined with above-average property taxes and an estate tax, Massachusetts has a significant tax burden, especially for high earners.
Massachusetts Tax at a Glance
Income Tax
5%
Flat rate
Sales Tax
6.25%
State-level rate
Property Tax
1.23%
12% above the national average
Estate Tax
Yes
State-level estate/inheritance tax
How Massachusetts Compares to the National Average
Notable Tax Facts
- Voters approved a 4% surtax on income over $1 million in 2022 — bringing the top rate to 9%
- The surtax is sometimes called the 'millionaire's tax' or 'Fair Share Amendment'
- Has an estate tax with one of the lowest exemptions at $2 million (with a cliff)
- Clothing under $175 is exempt from sales tax
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Massachusetts Tax FAQ
What is the Massachusetts income tax rate?
Massachusetts has a flat income tax rate of 5%. However, a 4% surtax applies to income over $1 million, effectively making the top rate 9% on income above that threshold.
What is the Massachusetts millionaire's tax?
Approved by voters in November 2022, the Fair Share Amendment adds a 4% surtax on income exceeding $1 million. The threshold is adjusted for inflation each year.
Does Massachusetts have an estate tax?
Yes. Massachusetts has an estate tax with a $2 million exemption. Unlike most states, it has a 'cliff' effect — once the threshold is exceeded, the entire estate is taxed, not just the amount over the exemption.
Is clothing taxed in Massachusetts?
Clothing items priced at $175 or less are exempt from the 6.25% sales tax. Items over $175 are taxed only on the amount exceeding $175.
Compare With Other States
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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.