Massachusetts State Income Tax: Rates and Who Pays in 2025
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Massachusetts is one of a small group of states with a flat income tax rate. This differs from many other states' approaches to personal income tax, which typically tax different portions of your income at different rates.
Massachusetts state income tax rates and tax brackets
For calendar year 2024 (taxes filed in 2025), Massachusetts’ state income tax rate is 5% on annual gross income over $8,000. An additional 4% tax is levied on income over $1 million, making the highest tax rate in the state 9%.
Gross income in Massachusetts includes both earned income, such as salaries, wages, tips and commissions, and unearned income, such as interest, dividends and capital gains.
The exceptions to Massachusetts’ 5% tax rate are certain types of capital gains. Short-term capital gains are taxed at 8.5%. Long-term gains from sales of collectibles are taxed at 12%.
Do I have to pay Massachusetts state income tax?
Anyone earning over $8,000 in Massachusetts annual gross income is required to file a state tax return. Those earning less than this amount do not need to file a return, but they can still file a return to claim refundable tax credits. This $8,000 income threshold is per person, giving married couples the option to file jointly or separately.
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Am I a resident for Massachusetts state income tax purposes?
Resident status rules
There are two ways to be considered a full-time resident of Massachusetts. The first is to live in Massachusetts for the entire tax year, while the second is to maintain a home in Massachusetts and spend more than 183 days of the tax year in the state.
Part-year resident status rules
Part-year residents refer to individuals who either moved to the state and became residents or moved out of the state and ended their residencies within the tax year.
Nonresident status rules
If neither of the above applies, then an individual is considered a nonresident of Massachusetts. A state tax return is still required if your Massachusetts annual gross income exceeds $8,000 or the prorated personal exemption, whichever is less.
What is Massachusetts' standard deduction?
Unlike other states, Massachusetts does not have a state standard deduction. Instead, state taxpayers can determine if they qualify for certain tax exemptions to reduce the amount of tax owed.
Anyone who files a Massachusetts state tax return is given a personal exemption amount based on their tax filing status. Taxpayers may also be eligible for additional exemptions, such as those for having qualifying dependents or for having paid certain types of medical or dental costs throughout the tax year. Mass.gov has the full details.
Tax filing status | Personal exemption amount |
|---|---|
Single | $4,400. |
Married filing separately | $4,400. |
Head of household | $6,800. |
Married filing jointly | $8,800. |
What’s the deadline for filing Massachusetts state income taxes?
The deadline to file a Massachusetts state income tax return is April 15, 2025. This is the last day people have to file their returns in a timely manner and pay any taxes due.
If you miss this deadline, you may be able to get a six-month extension if you pay at least 80% of the total amount of tax owed by the April due date. If you don't owe any taxes and don't file by the deadline, an extension to October is automatically granted.
The state extension deadline follows the federal extension deadline set by the IRS, which is Oct. 15, 2025. Keep in mind that being granted a federal tax extension does not grant you a state tax extension in Massachusetts.
Those who have been affected by a federally declared disaster automatically receive an extension for filing tax returns, paying their tax bill and filing a Massachusetts tax extension.
3 things to know about Massachusetts state tax
Some people in Massachusetts may qualify for a free federal return through . Free state tax filing is available to eligible Massachusetts residents through MassTaxConnect.
Massachusetts offers payment plans for people who can't afford their tax bills. If you owe $10,000 or less, you can sign up for a plan online. People with higher tax bills should reach out to the Revenue Department’s collections office for more information.
Check the status of your Massachusetts state tax return online or by phone at 617-887-6367.
