Massachusetts self-employment tax at a glance
Massachusetts taxes ordinary income at a flat 5%, but the voter-approved 4% surtax (often called the millionaires' tax) applies to income above an inflation-adjusted threshold of about $1.08 million, giving top earners a 9% marginal rate.
- State income tax: a progressive income tax from 5% to 9% (top marginal rate 9%)
- Standard deduction / exemption: $4,400 single, $8,800 married filing jointly
- Estimated payments: Form 1-ES
- Tax agency: Massachusetts Department of Revenue
- Local income taxes: None for most residents
How Massachusetts compares: take-home pay on 1099 income
The table compares a single filer with no business expenses in Massachusetts with the average state income tax across the15 states we cover and with a state that has no income tax. Every column includes self-employment tax and federal income tax.
| Net profit | Massachusetts state tax | Avg. state tax | Total tax | Massachusetts take-home | No-income-tax state |
|---|---|---|---|---|---|
| $50,000 | $2,103 | $1,158 | $11,835 (23.7%) | $38,165 | $40,268 |
| $75,000 | $3,265 | $2,012 | $18,760 (25.0%) | $56,240 | $59,505 |
| $100,000 | $4,427 | $2,912 | $26,791 (26.8%) | $73,209 | $77,635 |
| $150,000 | $6,750 | $4,749 | $44,358 (29.6%) | $105,642 | $112,392 |
| $250,000 | $11,541 | $8,541 | $78,495 (31.4%) | $171,505 | $183,046 |
2026 Massachusetts income tax brackets
| Single rate | Single taxable income | Married rate | Married filing jointly |
|---|---|---|---|
| 5% | $0 – $1,083,150 | 5% | $0 – $1,083,150 |
| 9% | Over $1,083,150 | 9% | Over $1,083,150 |
How this calculator works
- Net profit is your gross 1099 income minus deductible business expenses.
- Self-employment tax is 15.3% (12.4% Social Security up to the $184,500 wage base, plus 2.9% Medicare) on 92.35% of net profit.
- Federal income tax applies the 2026 brackets after subtracting half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction.
- Massachusetts tax applies Massachusetts's brackets to your adjusted gross income after the state deduction or exemption.
- Quarterly payments divide the annual federal amount evenly.
Not included: credits, itemized deductions, retirement contributions (SEP-IRA, Solo 401(k)), self-employed health insurance deduction and local taxes. Each of these usually lowers the bill, so treat the result as a conservative upper estimate.