Updated: December 30, 2025
Rates
For due dates, go to DOR Tax Due Dates and Extensions.
| Type of Tax | Measure | Rate |
|---|---|---|
Personal income and Fiduciary income for MA residents, nonresidents, and part-year residents | Long term capital gains from dividends, interest, wages, and other income | 5.00% Tax year 2025: For income exceeding $1,083,150, there is an additional surtax of 4%. Tax year 2024: For income exceeding $1,053,750, there is an additional surtax of 4%. |
| Long-term gains from sale or exchange of collectibles | 12.00% (subject to a 50% deduction) Tax year 2025: For income exceeding $1,083,150, there is an additional surtax of 4%. Tax year 2024: For income exceeding $1,053,750, there is an additional surtax of 4%. | |
| Short-term capital gains from the sale or exchange of capital assets | 8.5% Tax year 2024: For income exceeding $1,053,750, there is an additional surtax of 4%. Tax year 2025: For income exceeding $1,083,150, there is an additional surtax of 4%. | |
| Withholding | Wages | 5.00% Tax year 2024: For wages exceeding $1,053,750, there is an additional surtax of 4%. |
| Estate | Federal taxable estate Note: Estates valued under $2 million are not subject to the estate tax | Marginal Rates |
| Alcoholic Beverages | Malt (31-gal. bbl.) | $3.30 |
| Alcoholic Beverages | Cider 3%-6% (wine gal.) | $0.03 |
| Alcoholic Beverages | Still wine, including vermouth (wine gal.) | $0.55 |
| Alcoholic Beverages | Sparkling wine (wine gal.) | $0.70 |
| Alcoholic Beverages | Alcoholic beverages 15% or less (wine gal.) | $1.10 |
| Alcoholic Beverages | Alcoholic beverages more than 15%-50% (wine gal.) | $4.05 |
| Alcoholic Beverages | Alcoholic beverages more than 50% of alcohol (proof gal.) | $4.05 |
| Cigarettes | 20-count package | $3.51 |
| Smokeless tobacco | Smokeless tobacco (percentage of price paid by licensee) | 210% |
| Cigars & smoking tobacco | Cigars & smoking tobacco (percentage of price paid by licensee) | 40% |
| Electronic Nicotine Delivery Systems | Wholesale Price | 75.00% |
| Deeds | Sales price (less mortgage assumed) of real estate | $2.28 per $500 Visit TIR 19-14 for surcharge information. |
| Motor fuels | Gasoline and diesel fuel per gallon | $0.24 |
| Motor fuels | Propane, liquefied gas, etc. (no minimum) | 29.2% |
| Motor fuels | Aviation (10¢ minimum) | 38.2% |
| Motor fuels | Jet fuel at local option (5¢ minimum) | 17.3% |
| Room occupancy | State Room Occupancy | The state’s room occupancy excise tax rate is 5.7%. Note that while the statute provides for a 5% rate, an uncodified surtax adds .7% to that rate. |
| Room occupancy | Local Option | In addition to the state excise, Massachusetts cities and towns are permitted to charge a local room occupancy excise tax up to 6% (6.5% for Boston). |
| Room occupancy | Convention Center Financing | In the cities of Boston, Worcester, Cambridge, Springfield, West Springfield, and Chicopee, an additional 2.75% tax is charged for convention center funding. See TIR 05-01 for more information. |
| Room occupancy | Cape Cod and Islands Water Protection Fund | In Barnstable, Nantucket and Dukes Counties an additional 2.75% may be charged for the Cape Cod and Islands Water Protection Fund beginning July 1, 2019. Currently this applies for all Barnstable County municipalities. |
| Room occupancy | Short-term Rentals Community Impact Fee | Beginning July 1, 2019, for short-term rentals only, cities and towns are permitted to charge an additional community impact fee up to 3% if an operator has more than one property in that locality or is renting an owner-occupied 2 or 3 family house on a short-term rental basis. |
| Club alcoholic beverages | Gross receipts | 0.57% |
| Sales and use tax | Sale, rental or use of tangible personal property, including cigarettes, telecommunications services and certain fuel. | 6.25% |
| Sales tax on marijuana | Adult use marijuana is subject to:
| 6.25% (state sales tax) 10.75% (state excise tax) up to 3% (local option for cities and towns) |
| Sales tax on meals, prepared food and all beverages | All "restaurant" food and on-premises consumption of any beverage in any amount. | 6.25% A city or town may also charge a local sales tax on the sales of restaurant meals. |
| Direct broadcast satellite service | Gross revenues | 5% |
| General Business and manufacturing corporations | Net income Tangible property or net worth Minimum $456 | 8.0% $2.60 per $1,000 |
| S Corporations subject to G.L. c. 63 §§ 32D, 39 that are not Financial Institutions | Total receipts $6 million or more but less than $9 million (net income) | 2% |
| Total receipts $9 million or more (net income) | 3% | |
| Net income taxable at the federal level including certain built-in gains that are taxable at the federal level under IRC § 1374 and on passive investment income taxable at the federal level under IRC § 1375. | 8% | |
| Tangible property or net worth | $2.60 per $1,000 | |
| Minimum | $456 | |
| Security corporation | Gross income, Non bank holding company Gross income, Bank holding company Minimum | 1.32% 0.33% $456 |
| Financial institutions | Net income Minimum | 9% $456 |
| S Corporations that are Financial Institutions | Total receipts $6 million or more but less than $9 million (net income) | 2.67% |
| Total receipts $9 million or more (net income) | 4% | |
| Net income that is taxable at the federal level. | 9% | |
| Minimum | $456 | |
| Ship excise tax | Value (equity interest) of the corporation's interest in a ship or vessel engaged in interstate or foreign trade. | 0.33333% |
| Insurance company Domestic life | Premiums | 2.0% |
| Foreign life | Premiums | 2.0% |
| Domestic casualty | Premiums | 2.28% |
| Domestic casualty | Gross investment income | 0.0%-1.0% |
| Foreign casualty | Premiums | 2.28% |
| Ocean marine | Underwriting profit | 5.7% |
| Motor vehicles garaged outside Massachusetts | 90% to 10% of manufacturer's list price | $25 per $1,000 |
| Boston sightseeing tour | Ticket purchase or any water- or land-based sightseeing tourist venue or entertainment cruise or trolley tour originating or located in Massachusetts and conducted partly or entirely in Boston. | 5% |
| Boston vehicular rental transaction surcharge | Each vehicular rental transaction contract executed in Boston. | $10 In addition to Boston, there is a $10 surcharge in Revere and a statewide $2 surcharge. See TIR 19-4 and TIR 05-14. |
| Parking facilities surcharge in Boston, Springfield and/or Worcester | Parking facilities built in conjunction with or as part of a project authorized by the Convention Center Financing Act in Boston, Springfield or Worcester. | $2 per vehicle per day |