# 🇺🇸 2026 Massachusetts Tax Overview

Massachusetts utilizes a unique hybrid flat tax framework combined with a millionaire surtax. For the 2026 tax year, the state mandates a flat 5.0% baseline rate applied uniformly across standard individual income. However, high-earning W-2 employees and 1099 contractors must automatically track an additional 4.0% progressive surtax on any adjusted gross income exceeding the one-million-dollar statutory threshold.

[Official Massachusetts Tax Authority](https://www.mass.gov/orgs/department-of-revenue)