Massachusetts Paycheck Calculator 2026

How Massachusetts withholds income tax in 2026

Massachusetts withholds a flat 5% of wages after two subtractions, plus 4% more on any annualized wages over $1,107,750, the 2026 surtax threshold^[ma1][ma2]. The Department of Revenue's percentage method in Circular M runs like this for each paycheck:

1. Subtract what was deducted for Social Security, Medicare and the Massachusetts, U.S. or Railroad retirement systems, until those subtractions total $2,000 for the year.
2. Subtract the exemption factor for the M-4 exemptions claimed (table below).
3. Annualize, apply 5% (and 9% to the part above $1,107,750), and divide by the number of pay periods.
4. Subtract the head-of-household or blindness tax values where they apply, then add any extra amount from the M-4.

The $2,000 limit means withholding is a little lower early in the year and rises once FICA deductions pass that total; for a $60,000 salary that happens around the twelfth biweekly paycheck. The calculator follows the year paycheck by paycheck and shows the average. No Massachusetts tax is withheld from an employee claiming at least one exemption whose wages are under $8,000 a year ($154 a week)^[ma1].

Massachusetts M-4: what each line does

Form M-4 sets the number of exemptions that feeds the table above; without one, the employer withholds with no exemptions^[ma3]. The lines work differently from the federal W-4:

• Line 1: "1" for yourself, or "2" if you are 65 or older (or will be before next year).
• Line 2: "4" for a spouse whose exemption you can take, or "5" if the spouse is 65 or older. The form explains that entering 4 is the system's way of building in the $4,400 spouse exemption.
• Line 3: qualified dependents, plus one more if any dependent will be under 12 at year end.
• Line 5: an extra amount per paycheck agreed with the employer.
• Boxes A–D: head of household (subtracts $120 of tax a year), blindness for you or a spouse ($110 a year each), and full-time students earning no more than $8,000, for whom nothing is withheld.

Federal W-4 deductions and adjustments cannot be carried over to the M-4. Traditional 401(k) deferrals are excluded from Massachusetts income the same way they are excluded federally, while Roth 401(k) contributions are not^[ma4]. A 6% traditional 401(k) on $60,000 cuts Massachusetts withholding from $2,680 to $2,500 a year.

Massachusetts PFML deduction in 2026

The Paid Family and Medical Leave contribution is 0.88% of eligible wages in 2026, and an employee can be charged at most 0.46%^[ma5]. The split works like this for employers with 25 or more covered workers:

Employers with fewer than 25 covered individuals send 0.46% in total and may withhold all of it from wages. Either way, contributions stop once a worker's wages pass the Social Security taxable maximum, $184,500 in 2026^[ssa]: on a $250,000 salary the PFML line is $849 for the year. Employers may choose to pay part of the employee share, so your stub can show less than 0.46%. Chapter 101 of the Acts of 2026 moves the employer share from medical to family leave starting January 1, 2027.

The 4% surtax on high earners

The surtax threshold rises with inflation: $1,083,150 for 2025 and $1,107,750 for 2026^[ma2]. Circular M applies it in withholding too, including to bonuses: in DOR's 2026 example, a $350,000 bonus paid to someone earning $948,000 a year is withheld at $24,854^[ma1].

Massachusetts take-home pay on common salaries

Worked example: $60,000 in Massachusetts

1. Gross pay: $60,000 a year ÷ 26 paychecks = $2,307.69.
2. Federal income tax: the IRS percentage method annualizes $60,000 of taxable wages, subtracts the $8,600 built into the 2026 tables for a standard W-4, and applies the brackets (top rate 12%): $193.08^[p15t].
3. FICA: 6.2% Social Security $143.08 plus 1.45% Medicare $33.46^[tc751].
4. Massachusetts: Massachusetts income tax $103.09, MA PFML (0.46%) $10.62.
5. Net pay: $1,824.37 per paycheck, $47,434 a year (79.1% of gross).

Compare Massachusetts with nearby states

Same $60,000 salary, different state: Connecticut $1,837.40 · New York $1,824.01 per paycheck. The state tax calculator ranks every state we cover on one salary, and the paycheck calculator switches states in one click. Hourly? Add overtime with the time and a half calculator.