- Massachusetts Department of Revenue
Honorable Chairs and Ranking Minority Members of the Committees on Ways and Means:
Pursuant to Section 6 of Chapter 14 of the General Laws[1], the Department of Revenue (DOR) hereby submits its mid-month tax revenue report for the month of April 2026, the tenth month of fiscal year 2026. The attached table shows April 2026 month-to-date tax revenue collections through April 15, 2026, along with a comparison to the equivalent period in April 2025.
Revenue collections are uneven and usually weighted toward the month-end. The brief period covered in the mid-month report does not provide sufficient data for comparison to prior years. Therefore, mid-month figures should not be used to assess trends or project future revenues.
Context for April Revenues
Historically, April has been the single largest month for collections, ranking first of the 12 months in eight of the last 10 years. There are two main causes for April’s relative strength. First, the individual tax filing season reaches its peak; payments made with returns are concentrated in April, while refunds are spread across February, March, and April. Second, the first income estimated payment installment for the current tax year is due in April.
Highlights
Total tax collections for the month-to-date period were $3.873 billion,$256 million or 7.1% more than the collections during the same period in April 2025. Mid-month April results show increases in withholding and non-withholding income tax, partially offset by decreases in sales and use tax, corporate and business tax and “all other” tax.
- Income tax totaled $3.306 billion, up $301 million or 10.0% versus the same period in April 2025.
- Sales and use tax totaled $139 million, down $4 million or 3.1% versus the same period in April 2025.
- Corporate and business tax totaled $374 million, down $24 million or 5.9% versus the same period in April 2025.
- All other taxes totaled $54 million, down $17 million or 23.5% versus the same period in April 2025.
Details
Total income taxof $3.306 billion for mid-month April is comprised of the following:
- Withholding of $790 million, up $62 million versus the same period in April 2025;
- Estimated payments of $338 million, up $15 million versus the same period in April 2025;
- Returns/bills of $2.577 billion, up $333 million versus the same period in April 2025; and
- Refunds of $399 million, up $109 million (unfavorable) versus the same period in April 2025.
Sales and use taxof $139 million is down $4 million versus the same period in April 2025. Typically, only a small proportion of expected regular sales and meals tax remittance is received by the mid-month date. The month-to-date sales and use tax of $139 million is comprised of the following:
- Regular sales tax of $64 million, up $19 million versus the same period in April 2025;
- Meals tax of $22 million, down $11 million versus the same period in April 2025; and
- Motor vehicles sales tax of $53 million, down $13 million versus the same period in April 2025.
Corporate and business tax of $374 million is down $24 million versus the same period in April 2025. The month-to-date decrease is primarily due to an increase (unfavorable) in refunds, partially offset by an increase in estimated and return payments.
All other taxes of $54 million, down $17 million versus the same period in April 2025, include a number of tax categories, such as motor fuels, cigarette, estate tax, room occupancy, and deeds.
If you have any questions concerning this report, please contact either me (snyderge@dor.state.ma.us) or Kazim P. Ozyurt, Director of the Office of Tax Analysis (ozyurtk@dor.state.ma.us).
Sincerely,
Geoffrey E. Snyder
Commissioner
Footnotes
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