Massachusetts Income Tax Guide for 2025
Overview
Massachusetts uses a progressive income tax system with rates ranging from 5% to 9%. Capital gains are taxed at separate rates ranging from 5% to 5%. The state offers personal exemptions of $4,400 and dependent exemptions of $1,000.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $1,053,749 | 5% |
| $1,053,750+ | 9% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $1,053,749 | 5% |
| $1,053,750+ | 9% |
Capital Gains Tax
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 5% |
Deductions & Exemptions
| Type | Amount |
|---|---|
| Personal Exemption (Single) | $4,400 |
| Personal Exemption (Married) | $8,800 |
| Dependent Exemption | $1,000 |
Additional Information
- Short-term capital gains taxed at 8.5%
- Long-term capital gains taxed at 5%
Charts
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