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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

Tax year 2020
(File in 2021)
Personal income and fiduciary income 
Net capital gains
Dividends, interest, wages, other income
5.00% On or before April 15 for calendar year filings.
The 15th day of the 4th month for fiscal year filings.
Tax year 2020
(File in 2021)
Nonresident
Massachusetts source income 5.00% On or before April 15 for calendar year filings.
The 15th day of the 4th month for fiscal year filings.
       
Tax year 2020
Withholding
Wages 5.00% 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
       

Tax year 2019
(File in 2020)
Personal income and fiduciary income 

Net capital gains
Dividends, interest, wages, other income

5.05%
 

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

Tax year 2019
(File in 2020)
Nonresident

Massachusetts source income

5.05%

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

Tax year 2019
Withholding

Wages

5.05%

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.

Alcoholic Beverages

Cider 3%-6% (wine gal.)

$0.03

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

Alcoholic Beverages

Still wine, including vermouth (wine gal.)

$0.55

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

Alcoholic Beverages

Sparkling wine (wine gal.)

$0.70

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

Alcoholic Beverages

Alcoholic beverages 15% or less (wine gal.)

$1.10

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

Alcoholic Beverages

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

$4.05

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

Alcoholic Beverages

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

$4.05

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

       

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

Smokeless tobacco (percentage of price paid by licensee)

210%

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

Cigars & smoking tobacco

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

Visit TIR 19-14 for surcharge information.

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

       

Motor fuels

Gasoline and diesel fuel per gallon

 

$0.24


 

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

Motor fuels Propane, liquefied gas, etc. (no minimum) 19.1% Monthly, on or before the 20th day of the month
Motor fuels Aviation (10¢ minimum) 7.5% Monthly, on or before the 20th day of the month
Motor fuels Jet fuel at local option (5¢ minimum) 5% Monthly, on or before the 20th day of the month
       
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. Monthly, on or before the 20th day following the close of the tax period.
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).  Monthly, on or before the 20th day following the close of the tax period.
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. Monthly, on or before the 20th day following the close of the tax period.
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. Monthly, on or before the 20th day following the close of the tax period.
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.  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 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)
Monthly, on or before the 20th day following the close of the tax period.

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.

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 $456

8.0%
$2.60 per $1,000

 

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

       

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

Total receipts $6 million or more but less than $9 million (net income)

1.97% (tax year 2019)

2% (tax year 2020) 

On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

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

Total receipts $9 million or more (net income)

2.95% (tax year 2019)

3% (tax year 2020)

On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

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

Tangible property or net worth

$2.60 per $1,000

On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

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

Minimum

$456

On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

S corporations subject to G.L. c. 63 §§ 32D, 39 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% On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

Security corporation
Non-bank holding company
Bank holding company

 


Gross income
Gross income
Minimum


1.32%
0.33%
$456

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

       

Financial institutions

Net income
Minimum

9%
$456

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

       

S corporations that are financial institutions

Total receipts $6 million or more but less than $9 million (net income)

2.63% (tax year 2019)

2.67% (tax year 2020)

On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

S corporations that are financial institutions

Total receipts $9 million or more (net income)

3.95% (tax year 2019)

4% (tax year 2020)

On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.

S corporations that are financial institutions

Minimum

$456

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

S corporations that are financial institutions Net income that is taxable at the federal level. 9% On or before the 15th day of the third month after close of taxable year. S corps that are members of a combined group should see 830 CMR 62C.11.1.
       

Ship excise tax

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

0.33333%

On or before March 15 ion Form 355S is filed.

On or before April 15 if Form 355 is filed.

       

Insurance company
Domestic life


Premiums


2.0%

On or before April 15.

Foreign life

Premiums

2.0%

On or before April 15.

Domestic casualty

Premiums

2.28%

On or before April 15.

Domestic casualty

Gross investment income

0.0%-1.0%

On or before April 15.

Foreign casualty

Premiums

2.28%

On or before April 15.

Ocean marine

Underwriting profit

5.7%

On or before May 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

In addition to Boston, there is a $10 surcharge in Revere and a statewide $2 surcharge. See TIR 19-4 and TIR 05-14.

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.


Page updated May 4, 2020.

 

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