Massachusetts State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 5.10%

Note: Massachusetts' income tax has a single flat tax rate for all income.

Massachusetts has a flat tax of 5.13% on most types of income. Seven states have a flat income tax, and of those seven Massachusetts has the highest state income tax rate. While the tax rate is set explicitly by the Massachusetts legislature, the Massachusetts personal exemption is indexed to inflation and changes every year.

Massachusetts State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

Massachusetts Standard Deduction

Unlike many other states, Massachusetts has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Massachusetts income tax return.

Massachusetts Personal Exemptions

Massachusetts' personal income tax exemptions include a personal exemption of $4,400.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

Massachusetts Dependent Deduction

Massachusetts has a dependent exemption of $1,000.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

Massachusetts Itemized Deductions

Unlike the Federal income tax, the Massachusetts income tax does not allow itemized deductions. You may claim the Massachusetts standard deduction if applicable, and specific deductions may be available to Massachusetts taxpayers as limited deductions or tax credits.

Massachusetts State Income Tax Data Sheet


© 2019

Web Resources:

Department of Revenue Website:

Massachusetts Tax Forms:

Massachusetts Income Tax Information:

Important Tax Addresses:

Income Tax Return (Payment Enclosed)
Massachusetts Department of Revenue
PO Box 7003,
Boston, MA 02204;

Income Tax Return (No Payment)
Massachusetts Department of Revenue
PO Box 7000,
Boston, MA 02204;