Massachusetts · 2026
Massachusetts paycheck calculator
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social security | −$143.08 | −$3,720.08 |
| Medicare | −$33.46 | −$869.96 |
| Massachusetts income tax | −$103.09 | −$2,680.34 |
| Take-home pay | $1,834.98 | $47,709.48 |
The official method, step by step
For 2026, the Massachusetts lines are worked out as follows (rule set us-ma-2026.1): Massachusetts income tax by the Circular M percentage method: 5% of pay after social security and Medicare (up to $2,000 a year) and the M-4 exemption amount, 9% above $1,107,750 a year.
- Pay is annualized, then reduced by the Form W-4 amount for your filing status ($8,600, or $12,900 if married filing jointly) unless the Step 2 box is checked.
- Federal income tax comes from the IRS 2026 Annual Percentage Method table for that status, divided back to one paycheck.
- Social security is 6.2% of wages until the year's wages reach $184,500.
- Medicare is 1.45% of all wages, plus 0.9% on wages over $200,000 in the year.
- A pre-tax 401(k) lowers federal income tax wages, not social security or Medicare wages.
- Massachusetts income tax follows the Circular M percentage method for 2026: social security and Medicare come off the pay (up to $2,000 for the year), then the exemption factor for the M-4 exemptions ($4,400 a year for one, $1,000 each plus $3,400 for more). The rest is taxed at 5%, and at 9% on annual pay over $1,107,750 (the 4% surtax).
- Head of household and blindness reduce the tax by fixed amounts per pay period. Massachusetts doesn't exclude 401(k) contributions, so they don't lower this line.
What this leaves out
The calculator works out federal income tax, social security, Medicare and the Massachusetts lines for 2026, and leaves out the items below.
- Massachusetts Paid Family and Medical Leave (PFML) contributions
- M-4 blindness and additional withholding (the pay stub generator handles them)
- Benefits, garnishments and other after-tax deductions
- W-4 Step 3 credits and Step 4 entries (the pay stub generator handles them)
Sources: Massachusetts Department of Revenue, Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026, Percentage Method for wages (page 12): FICA up to $2,000 a year, exemption factors, 9% above $1,107,750; IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the Annual Percentage Method Tables; IRS Publication 15 (2026), (Circular E) Employer's Tax Guide: social security and Medicare tax, Additional Medicare Tax.
Massachusetts paycheck calculator: common questions
Common questions about Massachusetts paychecks and take-home pay in 2026, answered from the official sources listed above.
What is the Massachusetts income tax rate for 2026?
5% on most income, plus a 4% surtax on annual income over $1,107,750 for 2026, so withholding uses 9% above that amount.
Why is social security subtracted before Massachusetts tax?
Massachusetts lets employees deduct social security, Medicare and similar retirement contributions, up to $2,000 a year. The withholding method takes them off each paycheck until the $2,000 is reached.
Does a 401(k) lower Massachusetts tax?
No. Massachusetts taxes employee 401(k) contributions, so they lower federal income tax but not the Massachusetts line.
Can I make a pay stub from this?
Yes. “Make a Massachusetts pay stub with these numbers” opens the pay stub generator with this paycheck, Massachusetts as the work state and these deductions filled in. Once you add the pay date, it can recalculate the same Massachusetts line.
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