2026 Massachusetts Income Tax Brackets & Rates
Massachusetts taxes a single filer's taxable income at 2 rates for tax year 2026, from 5% on the first $1,107,750 to 9% above $1,107,750. These figures are provisional, last checked 2026-02-24.
Federal and state tax brackets, capital gains rates, and corporate tax rates for Massachusetts in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
Massachusetts State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $1,107,750 | 5.00% |
| $1,107,750 | No limit | 9.00% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.00%
- Federal Standard Deduction (Single)
- $16,100
Common questions
- Does Massachusetts have an income tax in 2026?
- Yes. Massachusetts taxes a single filer's taxable income at 2 rates for tax year 2026, from 5% on the first $1,107,750 to 9% above $1,107,750.
- What is the top Massachusetts income tax rate for 2026?
- 9%, on a single filer's taxable income above $1,107,750.
- Are the 2026 Massachusetts income tax figures final?
- Not yet. They are provisional, last checked 2026-02-24, and will be confirmed against the final published schedule.
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Massachusetts — 2026
ProvisionalValues verified2026 state values currently carry forward 2025 structures/rates unless separately updated.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets · confirmed
Official DOR page certifying the 2026 surtax threshold as $1,107,750
Cited for Capital gains, Corporate rate · confirmed
Official DOR rates page, no indication of a change to capital gains treatment for 2026
Cited for Corporate rate · confirmed
Corroboration only (aggregator): confirms flat 8.0% MA corporate rate for 2026
How we rate sources — tiers are derived from what published the document, not from our confidence in it.