Massachusetts Tax Rates

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

Updated: January 25, 2024

Rates

For due dates, go to DOR Tax Due Dates and Extensions. 

Scroll to see more

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%  For income exceeding $1,053,750, there is an additional surtax of 4%. Note: For tax year 2023, for income exceeding $1,000,000, there is an additional surtax of 4%.
	Long-term gains from sale or exchange of collectibles	12.00% (subject to a 50% deduction) For income exceeding $1,053,750, there is an additional surtax of 4%. Note: For tax year 2023, for income exceeding $1,000,000, there is an additional surtax of 4%.
	Short-term capital gains from the sale or exchange of capital assets	8.5% For income exceeding $1,053,750, there is an additional surtax of 4%. Note: For tax year 2023, for income exceeding $1,000,000, there is an additional surtax of 4%.
Withholding	Wages	5.00%  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 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: 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 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. Visit TIR 09-13.
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