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 → Calculate Massachusetts Take Home Pay →