Massachusetts Tax Tables for 2024
The 2024 Massachusetts Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Massachusetts State Tax Calculator 2024.
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Massachusetts Tax Tables for 2024
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Massachusetts in 2024. Massachusetts uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2024)
Marginal income tax brackets for Single filers in Massachusetts for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Married filing jointly – Progressive Tax Brackets (2024)
Marginal income tax brackets for Married filing jointly filers in Massachusetts for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Married filing separately – Progressive Tax Brackets (2024)
Marginal income tax brackets for Married filing separately filers in Massachusetts for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Head of household – Progressive Tax Brackets (2024)
Marginal income tax brackets for Head of household filers in Massachusetts for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Widowed – Progressive Tax Brackets (2024)
Marginal income tax brackets for Widowed filers in Massachusetts for 2024. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Massachusetts Standard Deduction(2024)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
Massachusetts Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Massachusetts updates:
Frequently Asked Questions
College tuition deduction in MA
Certain undergraduate tuition payments may be deductible; enter amounts to reflect on state tax.
Do pre-tax 401(k) contributions lower MA tax?
Yes—traditional 401(k) deferrals generally reduce MA taxable wages.
Monthly table looks too smooth
We show a clean 1/12 split; employer calendars/rounding cause small differences per month.
Quarterly estimates vs extra withholding
Either can work; use “Additional MA withholding” to target your preferred refund/due outcome.
Credit for taxes paid to another state
MA offers a credit to mitigate double taxation when conditions are met; enable it for cross-border situations.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.