Massachusetts tax burden — broken down.
Massachusetts’s combined tax burden (income + property + sales) lands at 16.48% on our composite — ranking #7 of 51 jurisdictions. The top marginal individual income tax rate is 9.00%.
Massachusetts burden, broken into 3 components
| Component | Massachusetts rate | National median |
|---|---|---|
| Top marginal income | 9.00% | ~5.30% |
| Effective property | 1.23% | ~1.07% |
| State sales tax | 6.25% | ~5.50% |
| Combined composite | 16.48% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in Massachusetts
Massachusetts taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by Massachusetts. Federal taxation of these income sources is unchanged regardless of state.
How Massachusetts compares
Of all 51 US jurisdictions ranked by combined burden composite, Massachusetts sits at #7. That puts Massachusetts in the top 10 highest-burden states — relocation candidates often look at the bottom-10 list (WY, SD, TN, AK, NH). For the live cross-state heat map, see the interactive tax burden map.
Massachusetts metros — local tax overlay
State rates are uniform across Massachusetts— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- Bostonproperty 1.06% · pop 4.9Mmedian $89,400 →
- Worcesterproperty 1.06% · pop 1.0Mmedian $71,400 →
- Springfieldproperty 1.06% · pop 0.7Mmedian $54,200 →
- Lowellproperty 1.40% · pop 0.1Mmedian $58,200 →
- Cambridgeproperty 1.10% · pop 0.1Mmedian $108,500 →
More Massachusetts metros coming as we expand city coverage.
Massachusetts tax — common questions
What is the Massachusetts top marginal income tax rate in 2025?
Massachusetts's top marginal individual income tax rate is 9.00% on the highest bracket.
What is the Massachusetts effective property tax rate?
Massachusetts's statewide effective property tax rate is 1.23% of home value (annual). On a $400,000 home that's roughly $4,920/yr. Local variation can be ±0.5pp.
Does Massachusetts tax retirement income or Social Security?
Massachusetts taxes most retirement income, and does NOT tax Social Security benefits.
Are there any Massachusetts-specific tax quirks I should know about?
Massachusetts passed a 4% surtax on income over $1M (2023, "Fair Share Amendment") — making top effective rate 9% on income above the threshold; only state with a true millionaire surtax via constitutional amendment.
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.