Massachusetts Tax Rates

This page provides a graph of the current tax rates in Massachusetts.

Updated: February 3, 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 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 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%.

   
WithholdingWages5.00% 

Tax year 2024: For wages exceeding $1,053,750, there is an additional surtax of 4%.
   
Estate
 

Federal taxable estate
Massachusetts real and tangible property

Note:  Estates valued under $2 million are not subject to the estate tax

Marginal Rates

0.8% - 16%

   
Alcoholic BeveragesMalt (31-gal. bbl.)$3.30
Alcoholic BeveragesCider 3%-6% (wine gal.)$0.03
Alcoholic BeveragesStill wine, including vermouth (wine gal.)$0.55
Alcoholic BeveragesSparkling wine (wine gal.)$0.70
Alcoholic BeveragesAlcoholic beverages 15% or less (wine gal.)$1.10
Alcoholic BeveragesAlcoholic beverages more than 15%-50% (wine gal.)$4.05
Alcoholic BeveragesAlcoholic beverages more than 50% of alcohol (proof gal.)$4.05
   
Cigarettes20-count package$3.51
Smokeless tobaccoSmokeless tobacco (percentage of price paid by licensee)210%
Cigars & smoking tobaccoCigars & smoking tobacco (percentage of price paid by licensee)40%
Electronic Nicotine Delivery Systems     Wholesale Price75.00%
   
DeedsSales price (less mortgage assumed) of real estate

$2.28 per $500

Visit TIR 19-14 for surcharge information.

   
Motor fuelsGasoline and diesel fuel per gallon
 
$0.24


 
Motor fuelsPropane, liquefied gas, etc. (no minimum)29.2%
Motor fuelsAviation (10¢ minimum)38.2%
Motor fuelsJet fuel at local option (5¢ minimum)17.3%
   
Room occupancyState Room OccupancyThe 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 occupancyConvention Center FinancingIn 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 occupancyCape Cod and Islands Water Protection FundIn 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 occupancyShort-term Rentals Community Impact FeeBeginning 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 beveragesGross receipts0.57%
   
Sales and use taxSale, 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:

  • a state sales tax
  • a state excise tax
  • a local option for cities or towns


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 beveragesAll "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.
Visit TIR 09-13.

Direct broadcast satellite serviceGross revenues5%
   
General Business and manufacturing corporationsNet 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 InstitutionsTotal 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 institutionsNet income

Minimum
9%

$456
   
S Corporations that are Financial InstitutionsTotal 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 taxValue (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 lifePremiums2.0%
Domestic casualtyPremiums2.28%
Domestic casualtyGross investment income0.0%-1.0%
Foreign casualtyPremiums2.28%
Ocean marineUnderwriting profit5.7%
   
Motor vehicles garaged outside Massachusetts90% to 10% of manufacturer's list price$25 per $1,000
   
Boston sightseeing tourTicket 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 WorcesterParking 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

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