Learn about Massachusetts tax rates

This page provides a graph of the different tax rates and brackets in Massachusetts.

Rates

Type of Tax

Measure

Rate

Return Due

Personal income and fiduciary income

Net capital gains
Dividends, interest, wages, other income

5.1%
5.1%

On or before April 15 for calendar year filings.
The 15th day of the 4th month for fiscal year filings.

Nonresident

Massachusetts source income

5.1%

 

Withholding

Wages

5.1%

If annual withholding: up to $100 - annual filing; $101-1,200 - quarterly filings; $1,201-25,000 - monthly filings; over $25,000 - quarterly filings, weekly payments

Estate
Nonresident

Federal taxable estate
Massachusetts real and tangible property

0.8% - 16%

Within 9 months after date of decedent's death

Alcoholic Beverages

Malt (31-gal. bbl.)

$3.30

Monthly, on or before the 20th day of the month.

 

Cider 3%-6% (wine gal.)

$0.03

 

 

Still wine, including vermouth (wine gal.)

$0.55

 

 

Sparkling wine (wine gal.)

$0.70

 

 

Alcoholic beverages 15% or less (wine gal.)

$1.10

 

 

Alcoholic beverages more than 15%-50% (wine gal.)

$4.05

 

 

Alcoholic beverages more than 50% of alcohol (proof gal.)

$4.05

 

Cigarettes

20-count package

$3.51

Monthly, on or before the 20th day of the month.
Unclassified acquirers must file upon importation or acquisition.

 

Smokeless tobacco (percentage of price paid by licensee)

210%

Monthly, on or before the 20th day of the month

 

Cigars & smoking tobacco (percentage of price paid by licensee)

40%

Quarterly, on or before the 20th day following the close of the tax period.

Deeds

Sales price (less mortgage assumed) of real estate

$2.28 per $500

Monthly, on or before the 10th day of the month (filed by registers of Deeds).

Motor fuels

Gasoline and diesel fuel per gallon
Propane, liquefied gas, etc. (no minimum)
Aviation (10¢ minimum)
Jet fuel at local option (5¢ minimum)

$0.24
19.1%
7.5%
5%

Monthly, on or before the 20th day of the month

Room occupancy

Transient room occupancy
At local option, up to
Convention Center Financing Fee
(Boston, Cambridge, Springfield, Worcester, Chicopee & West Springfield)

5.7%
6.0%
2.75%

Monthly, on or before the 20th day following the close of the tax period.

Club alcoholic beverages

Gross receipts

0.57%

On or before April 15.

Sales and use tax

Sale, rental or use of tangible personal property, including cigarettes, telecommunications services and certain fuel.

6.25%

On or before the 20th day following the close of the tax period. If annual liability: up to $100 - annual filing; $101-1,200 - quarterly filings; over $1,200 - monthly filings.

Sales tax on meals, prepared food and all beverages

All "restaurant" food and on-premises consumption of any beverage in any amount.
At local option, additional

6.25%

0.75%

Monthly, on or before the 20th day following the close of the tax period.

Direct broadcast satellite service

Gross revenues

5%

Monthly, on or before the 20th day of each calendar month.

Business and manufacturing corporations

Net income
Tangible property or net worth

Minimum

8.0%
$2.60 per $1,000
$456

On or before the 15th day of the third month after close of taxable year.

S corporations subject to G.L. c. 63 §§ 32D, 39

Total receipts $6-9 million

.0193%

Same as business corporations.

 

Total receipts greater than $9 million

.029%

 

 

Tangible property or net worth

$2.60 per $1,000

 

 

Minimum

$456

 

Security corporation
Non-bank holding company
Bank holding company

 


Gross income
Gross income
Minimum


1.32%
0.33%
$456

Same as business corporations.

Financial institutions

Net income
Minimum

9%
$456

Same as business corporations.

S corporations that are financial institutions

Total receipts $6-9 million

.026%

Same as business corporations.

 

Total receipts less than $9 million

.039%

 

 

Minimum

$456

 

Ship excise tax

Value (equity interest) of the corporation's interest in a ship or vessel engaged in interstate or foreign trade.

0.33%

Same as business corporations.

Insurance company
Domestic life


Premiums


2.0%

On or before March 15.

Foreign life

Premiums

2.0%

 

Domestic casualty

Premiums

2.28%

 

 

Gross investment income

0.0%-1.0%

 

Foreign casualty

Premiums

2.28%

 

Ocean marine

Underwriting profit

5.7%

On or before May 15.

Preferred provider arrangements

Premiums

2.28%

On or before March 15.

Motor vehicles garaged outside Massachusetts

90% to 10% of manufacturer's list price

$25 per $1,000

On or before 30 days from issuance of tax bill.

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%

Quarterly, on or before the 20th day following the close of the tax period.

Boston vehicular rental transaction surcharge

Each vehicular rental transaction contract executed in Boston.

$10

Quarterly, on or before the 20th day following the close of the tax period.

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

Quarterly, on or before the 20th day following the close of the tax period.

 

 

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