Jurisdiction detail
Massachusetts tax guide
A seeded subnational profile for Massachusetts, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Massachusetts Department of Revenue
Overview
Massachusetts moved from a flat 5 percent income tax to add a 4 percent millionaire's surtax in 2023. The corporate excise has both income and non-income measures.
Individual income tax
Massachusetts applies a flat 5 percent individual income tax. A 4 percent millionaire's surtax applies to income above 1,000,000 USD.
Type: flat
Business tax
Massachusetts corporate excise combines an income measure (8 percent) and a net worth or property measure.
Reference rate: 8%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6.25%
No local sales tax additions.
Deadlines and forms
April 15 for individuals; corporate excise due dates follow federal returns.
Official authority
Visit Massachusetts Department of RevenuePrimary sources
- MA Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.