Work out your Massachusetts take-home pay per check. It applies the 5% flat state tax with M-4 exemptions, the 4% surtax on income above the millionaire threshold, the Paid Family & Medical Leave contribution, and 2026 federal tax and FICA.
Last updated:
Your pay
How are you paid?
$
$
h
h
Paid at 1.5× your hourly rate
Federal (Form W-4)
$
$2,200 per child under 17, $500 per other dependent
$
Deductions
% of gross
$
Section 125 deductions: lower income tax and FICA
$
Roth 401(k), union dues, garnishments
Massachusetts (Form M-4, 2026)
1 for you, +1 non-working spouse, +1 per dependent
$
%
2026: 0.88% total; employees pay up to 0.46%
$
4% extra above this (2026, indexed yearly)
Enter your values to see the result.
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How to use the Massachusetts Paycheck Calculator
Enter your pay: annual salary, or hourly rate, weekly hours and overtime.
Fill in the federal W-4 details: filing status, dependent credits and any extra withholding.
Add deductions: 401(k) percentage, health insurance or HSA per check, and after-tax items.
Enter your M-4 exemptions (1 for yourself plus non-working spouse and dependents) and any extra MA withholding.
Press Calculate take-home pay to see net pay per check, MA tax, PFML and the full breakdown.
How Massachusetts withholding is calculated
Employers follow the Massachusetts DOR's Circular M. For a year of wages:
MA wages = gross pay − section 125 deductions (health, dental, HSA). Traditional 401(k)/403(b) deferrals are not subtracted.
Subtract Social Security and Medicare tax, up to $2,000 a year.
Subtract exemptions: $4,400 for the first M-4 exemption plus $1,000 for each additional one; head of household adds $2,400.
Withhold 5% of the result (nothing if yearly wages are $8,000 or less), plus the 4% surtax on taxable income above the threshold.
PFML: up to 0.46% of wages (2026), only up to the $184,500 Social Security wage base.
Example: $65,000 salary, biweekly, 5% 401(k) and $80 health per check, 1 exemption. MA wages are $62,920 (the 401(k) is still taxed), minus $2,000 FICA and $4,400 exemption = $56,520 × 5% = $2,826 a year, or $108.69 per check. PFML adds $11.13.
Massachusetts take-home pay at common salaries (2026)
Single filer, paid biweekly, 1 M-4 exemption, no 401(k) or health deductions, PFML 0.46%.
Salary
Federal tax
FICA
MA income tax
PFML
Take-home per check
Take-home per year
$40,000
$100.77
$117.69
$64.62
$7.08
$1,248.31
$32,456
$60,000
$193.08
$176.54
$103.08
$10.62
$1,824.38
$47,434
$80,000
$337.31
$235.38
$141.54
$14.15
$2,348.54
$61,062
$100,000
$506.54
$294.23
$180.00
$17.69
$2,847.69
$74,040
$150,000
$951.31
$441.35
$276.15
$26.54
$4,073.88
$105,921
The millionaire surtax and other MA tips
Surtax math: on $1,500,000 of MA taxable income with a $1,107,750 threshold, the extra tax is ($1,500,000 − $1,107,750) × 4% = $15,690, on top of the 5% base.
One-time income counts. A large bonus, RSU vesting or home sale gain can push a normally lower earner over the threshold for that year.
Your 401(k) is taxed by MA now, not later. Keep records of your contributions so you are not taxed twice by Massachusetts when you withdraw.
Update your M-4 after marriage or a new child: each extra exemption cuts MA withholding by $50 a year.
Check who pays PFML. Many larger employers cover part of the employee share; set the rate to match your stub.
Figures reflect 2026: MA 5% rate and Circular M exemptions, 4% surtax threshold $1,107,750 (indexed yearly, editable), PFML 0.88% total with up to 0.46% from employees, IRS Rev. Proc. 2025-32 brackets and the $184,500 Social Security wage base.
Frequently asked questions
What is the Massachusetts income tax rate in 2026?
Most income, including wages, is taxed at a flat 5.0%. Since 2023 a 4% surtax also applies to taxable income above an annually indexed threshold ($1,107,750 for 2026), for a top rate of 9% on the part above it.
How is Massachusetts withholding calculated?
Under Circular M, the employer takes yearly wages, subtracts up to $2,000 of Social Security and Medicare tax, subtracts $4,400 for the first M-4 exemption plus $1,000 for each additional one (and $2,400 more for head of household), and withholds 5% of the rest. Nothing is withheld if yearly wages are $8,000 or less.
Does a 401(k) lower my Massachusetts tax?
No. Massachusetts does not allow a deduction for 401(k) or 403(b) elective deferrals, so those dollars are taxed by the state now. They are not taxed again by Massachusetts when you withdraw them. Section 125 health premiums and HSA payroll contributions do reduce MA wages.
How much is the Massachusetts PFML deduction?
For 2026 the total Paid Family & Medical Leave contribution is 0.88% of wages up to the Social Security wage base ($184,500). Employers may deduct up to 0.46% from workers; some employers pay part or all of that share, so the rate is editable.
Who pays the Massachusetts millionaire tax?
Anyone whose Massachusetts taxable income is above the threshold pays an extra 4% on the amount over it. Bonuses, stock compensation and capital gains count, so the surtax can apply in a year with one large payout even if your salary is lower.
How many exemptions should I claim on Form M-4?
Claim 1 for yourself, 1 for a spouse who is not claiming their own exemption, and 1 for each dependent. Each exemption beyond the first lowers yearly MA withholding by $50 (5% of $1,000).
Do Boston or other Massachusetts cities have a local income tax?
No. Massachusetts cities and towns do not levy an income tax on wages, so state tax and PFML are the only state paycheck deductions.
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