State Reference · Tax Year 2026
Massachusetts (MA)
Flat 5% + 4% surtax on income >$1M (indexed)
Massachusetts Department of Revenue · Main form: Form 1 · Due April 15, 2027
Rates & brackets
Top rate9% effective on income >$1M threshold
Standard deductionN/A — MA uses exemptions instead
Personal / dependentPersonal exemption $4,400 single / $8,800 MFJ; $1,000/dep
Filing logistics
Main formForm 1
Filing dueApril 15, 2027
E-file portalMassTaxConnect
AgencyMassachusetts Department of Revenue
Major credits
- MA EITC (40% federal)
- Child & Family Tax Credit ($440/dep, no cap)
- Senior Circuit Breaker Credit
- Rental deduction (50%, cap $4,000)
Sales & property tax
Sales tax6.25% state (no local); clothing <$175 exempt
Property taxLocally assessed; residential exemption in some cities (Boston, Cambridge, etc.)
Preparer notes
- 4% surtax ("Millionaire's Tax") applies to income above ~$1.083M (2026 indexed).
- Interest/dividends and short-term capital gains taxed at 8.5% state rate.
- MA does NOT conform to federal §199A QBI.
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