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MA Employers will begin making deductions from pay to covered individuals on Oct. 1, 2019. Click here to learn

How to withhold Paid Family and Medical Leave Contribution from employee paychecks.

How to Calculate 2025 Massachusetts State Income Tax by Using State Income Tax Table

1. Find your income exemptions

2. Find your pretax deductions, including 401K, flexible account contributions ...

3. Find your gross income

4. Check the 2025 Massachusetts state tax rate and the rules to calculate state income tax

5. Calculate your state income tax step by step

6. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

Learn more about the in house payroll tax solution for Massachusetts small businesses here.
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Massachusetts State Tax Tables

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2025 Massachusetts State Tax Witholding Table
2024 Massachusetts State Tax Witholding Table
2023 Massachusetts State Tax Witholding Table
2022 Massachusetts State Tax Witholding Table
2021 Massachusetts State Tax Witholding Table
( 2020   2019   2018   2017   2016   )

Tax rate used in calculating Massachusetts state tax for year 2025

State Abbreviation:

MA

State Tax Withholding State Code:

25

Acceptable Exemption Form:

M-4

Basis For Withholding:

State Exemptions

Acceptable Exemption Data:

0, A, B, C / Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances field as follows:
First Position - Refer to the blocks under Item 5 on the M-4.
Enter 0 (zero) if no blocks have been checked.
Enter A if Block A has been checked (head of household).
Enter B if Block B or C has been checked (employee or spouse is blind).
Enter C if Block B and C has been checked (employee and spouse are blind).
Second and Third Positions - Enter the total number of exemptions claimed on Line 4 of the M-4. If less than 10, precede with a zero.
Note: If Block D has been checked, enter ONL. No tax will be withheld due to limited earnings.

Additional Information:

None



Withholding Formula >(Massachusetts Effective 2025)<
  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.

  3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.

    5. Note: Do not withhold tax on employees who claim one or more exemptions while making less than $8,000 annually.

  5. Determine the employee's current retirement deduction amount:

    6. a. Multiply the year-to-date state taxable wages (not including current wages) by the
    employee's Federal Insurance Contribution Act (FICA) rate (e.g., 7.65 percent for social security, 1.45 percent for Medicare-only) to obtain the previous year-to-date FICA contribution.

    b. Add the previous year-to-date FICA contribution computed in Step 5a to the employee's year-to-date contribution to all other retirement systems to obtain the previous year-to-date retirement contribution.

    Note: If this amount is greater than $2,000, the current retirement deduction amount is zero. Omit Steps 5c through 5e and proceed to Step 6.

    c. Multiply the current state taxable wages by the employee's FICA rate (e.g., 7.65 percent for social security, 1.45 percent for Medicare-only) to obtain the current FICA contribution.

    d. Add the current FICA contribution computed in Step 5c to the employee's current contribution to all other retirement systems to obtain the current retirement contribution.

    e. Add the previous year-to-date retirement contribution computed in Step 5b to the current retirement contribution computed in Step 5d to obtain the new year-to-date retirement contribution.

    Note: If this amount is greater than $2,000, the current retirement deduction amount is $2,000 minus the previous year-to-date retirement contribution (e.g., $2,000 minus the amount computed in Step 5b).

    or

    If this amount is less than or equal to $2,000, the current retirement deduction amount is equal to the current retirement contribution computed in Step 5d.

  6. Subtract the current retirement deduction amount computed in Step 5, if applicable, from the current adjusted gross biweekly wages computed in Step 3 to obtain the current adjusted gross biweekly wages.

    7. Note: If the employee 's current retirement deduction amount computed in Step 5 is zero, the current adjusted gross biweekly wages is the amount computed in Step 3.

  7. Multiply the current adjusted gross biweekly wages by 26 to obtain the current adjusted gross annual wages.

  8. Subtract the following amounts, as applicable, from the current adjusted gross annual wages computed in Step 7:

    9. a. If the employee claims one exemption only, deduct >$4,400<.

    or

    b. If the employee claims more than one exemption, deduct $1,000 times the number of exemptions plus >$3,400.<

  9. Calculate the annual Massachusetts tax withholding based on the following table.

    Tax Withholding Table
    Single

    If the Amount of
    Taxable Income Is:

    The Amount of MA
    Tax Withholding Should Be:


    Over:

    But Not
    Over:

    Of Excess
    Over:

    $       0
    $ >1,053,750.00
    $    0.00
    plus
    5%
    $        0
       1,053,750.00
       and over
          52,687.50
    plus
    9%
       >1,053,750.00



  10. Subtract the following tax credits, as applicable, from the annual Massachusetts tax withholding computed in Step 9:

    11. a. If the employee claims head of household, deduct >$120.00<.

    b. If the employee and/or spouse is blind, deduct $110.00 for each blind exemption.

  11. Divide the annual Massachusetts tax withholding by 26 to obtain the biweekly Massachusetts tax withholding.
 

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