Massachusetts starts its withholding calculation from an unusual figure: the Social Security and Medicare tax already taken from the same paycheck. Under the state’s Circular M, an employer subtracts those amounts, up to a yearly limit, before working out state tax. It then takes off the exemptions claimed on Form M-4 and applies the state’s base rate. A second, higher rate applies only to the part of annual pay above the surtax threshold, which affects very few salaried workers.
Form M-4 counts exemptions differently from the federal W-4. You claim one for yourself, more for a spouse, and one per dependent, and the head of household and blindness boxes reduce the tax directly rather than the pay it is figured on. An employer with no M-4 on file withholds with no exemptions at all, which is the calculator’s default. Very low earners with at least one exemption have nothing withheld, and full-time students with small earnings can tick a box to be exempt.
Retirement savings get federal-style treatment here. Traditional 401(k) deferrals are left out of Massachusetts wages just as they are for federal income tax, so raising your contribution lowers both lines on the stub. Roth 401(k) contributions stay taxable. The 401(k) paycheck calculator shows the effect on take-home pay.
Every paycheck also carries the employee share of Paid Family and Medical Leave. It covers all of the family leave contribution and part of the medical leave contribution; larger employers pay the rest, and some choose to pick up the employee share too. The contribution stops at the Social Security wage base.
There are no city or county income taxes and no reciprocal agreements. Someone living in New Hampshire and working in Massachusetts has Massachusetts tax withheld, and with no wage tax at home there is nothing to credit it against. Commuters from Rhode Island or Connecticut get a credit from their home state instead.
How Massachusetts taxes your paycheck
State income tax withholding
On the tax return, Massachusetts taxes income in brackets, and the rate on the highest bracket is 9%. Employers' withholding tables use the same rates, so the highest slice of pay is withheld at 9% too. The withholding figures here follow Massachusetts's own instructions for employers.
For a single filer paid every two weeks, Massachusetts withholds 4.7% of a $30,000 salary and 4.9% of $150,000:
| Salary | Massachusetts tax withheld | Share of pay |
|---|---|---|
| $30,000 | $1,400 | 4.7% |
| $50,000 | $2,400 | 4.8% |
| $75,000 | $3,650 | 4.9% |
| $100,000 | $4,900 | 4.9% |
| $150,000 | $7,400 | 4.9% |
Payroll levies
Besides income tax, one payroll levy comes out of each Massachusetts paycheck: $293 a year at the median wage.
- MA Paid Family and Medical Leave (employee): 0.46% of wages up to $184,500 a year. On the median wage that is $292.50 a year.
City and county taxes
No Massachusetts city or county withholds income tax from wages, so state income tax and MA Paid Family and Medical Leave (employee) are the only Massachusetts lines on your pay stub.
Living in one state and working in another
Massachusetts has no reciprocal agreements, so it withholds from everyone who works there, wherever they live. If you live elsewhere, your home state may withhold too, usually less a credit for the Massachusetts tax.
Enter both states in the calculator to see the credit at work; the guide to reciprocity agreements lists every pair of states that has one.
Massachusetts take-home pay by salary
Net pay per paycheck at each salary, single with no 401(k), benefits or extra withholding, living and working in Massachusetts. It runs from $952.37 every two weeks on $30,000 to $4,083.65 on $150,000. For a 401(k), health premiums or a different filing status, use the calculator above.
| Salary | Weekly | Every two weeks | Twice a month | Monthly | Year |
|---|---|---|---|---|---|
| $30,000 | $476.18 | $952.37 | $1,031.73 | $2,063.48 | $24,747 |
| $40,000 | $620.95 | $1,241.88 | $1,345.37 | $2,690.75 | $32,236 |
| $50,000 | $765.70 | $1,531.40 | $1,659.00 | $3,318.02 | $39,725 |
| $60,000 | $910.45 | $1,820.89 | $1,972.64 | $3,945.29 | $47,214 |
| $75,000 | $1,111.25 | $2,222.47 | $2,407.68 | $4,815.36 | $57,597 |
| $90,000 | $1,299.52 | $2,599.05 | $2,815.63 | $5,631.27 | $67,331 |
| $100,000 | $1,425.05 | $2,850.09 | $3,087.60 | $6,175.21 | $73,820 |
| $125,000 | $1,737.62 | $3,475.24 | $3,764.86 | $7,529.72 | $89,978 |
| $150,000 | $2,041.82 | $4,083.65 | $4,423.95 | $8,847.89 | $105,701 |
Hourly pay after tax in Massachusetts
At 40 hours a week, $25.00 an hour comes to $794.64 in a weekly paycheck and $41,223 over the year, which is $19.82 for each hour worked. Overtime, tips and a different schedule change these figures: switch the calculator to its Hourly tab to enter them.
| Hourly wage | Weekly paycheck | Year | Per hour after tax |
|---|---|---|---|
| $15.00 | $493.55 | $25,646 | $12.33 |
| $20.00 | $644.10 | $33,434 | $16.07 |
| $25.00 | $794.64 | $41,223 | $19.82 |
| $30.00 | $945.19 | $49,011 | $23.56 |
| $40.00 | $1,214.17 | $62,919 | $30.25 |
| $50.00 | $1,475.26 | $76,416 | $36.74 |
Worked example: the median wage in Massachusetts
The median annual wage in Massachusetts is $63,590: half of all jobs pay more and half pay less, in the Bureau of Labor Statistics wage survey for May 2025 (all occupations; survey date May 31, 2025). Paid every two weeks as a single filer, with no 401(k) or benefits, that salary works out like this.
| Line | Each paycheck | Year |
|---|---|---|
| Gross pay | $2,445.77 | $63,590.00 |
| Federal income tax | $209.65 | $5,450.89 |
| Social Security | $151.64 | $3,942.64 |
| Medicare | $35.46 | $921.96 |
| Massachusetts income tax | $112.93 | $3,079.49 |
| MA Paid Family and Medical Leave (employee) | $11.25 | $292.50 |
| Take-home pay | $1,924.84 | $49,902.52 |
You keep 78.5% of gross pay. Of the $13,687 withheld, federal income tax is the largest part at $5,451, followed by Social Security at $3,943. The year is not 26 times the first paycheck because a limit or threshold is reached during the year; the year column adds up every paycheck.
Massachusetts paycheck questions
How much is $63,590 a year after taxes in Massachusetts?
Paid every two weeks as a single filer with no pre-tax deductions, $63,590 a year in Massachusetts leaves $49,903 after tax, or $1,924.84 a paycheck. Federal income tax takes $5,451 and Social Security and Medicare $4,865; Massachusetts income tax takes $3,079; state payroll levies take $293. $63,590 is the median annual wage for all jobs in Massachusetts in the Bureau of Labor Statistics survey for May 2025.
What is the top income tax rate in Massachusetts on a paycheck?
On the tax return, Massachusetts taxes income in brackets, and the rate on the highest bracket is 9%. Employers' withholding tables use the same rates, so the highest slice of pay is withheld at 9% too. At the median wage, Massachusetts withholds 4.8% of gross pay.
What does Massachusetts deduct from a paycheck besides income tax?
MA Paid Family and Medical Leave (employee): 0.46% of wages up to $184,500 a year. At the median wage these come to $293 for the year.
I live in another state and work in Massachusetts. Which state withholds?
Massachusetts has no reciprocal agreements, so it withholds from everyone who works there. Your home state may withhold too, usually less a credit for the Massachusetts tax.
What is $75,000 a year biweekly in Massachusetts?
$2,222.47 a paycheck, single, with no 401(k) or other deductions. Paid twice a month it is $2,407.68, and monthly $4,815.36. Over the year that is $57,597.
Sources
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- Social Security Administration, contribution and benefit base
- Massachusetts employer withholding instructions
- Massachusetts income tax rates on the return
- MA Paid Family and Medical Leave (employee)
- Bureau of Labor Statistics, Occupational Employment and Wage Statistics, May 2025
Rules checked . How we calculate.