If you earn a $100,000 salary in Massachusetts, understanding how much you’ll actually take home requires breaking down federal, state, and payroll taxes. Massachusetts has a flat state income tax, but combined with federal withholding and Social Security and Medicare, the total deductions can significantly reduce your paycheck.
Massachusetts State Income Tax
Massachusetts charges a flat 5% state income tax on most wages. This means that out of $100,000:
- $5,000 goes to the state.
- This tax applies to salaries, bonuses, commissions, and overtime.
- Massachusetts does not have local income taxes, so city or municipal deductions don’t apply.
High earners over $1 million may face an additional 4% surtax, but standard $100,000 wages are unaffected.
Federal Income Tax
Federal income tax is progressive, meaning different portions of your income are taxed at different rates. For a single filer earning $100,000 in 2026:
- The 22%–24% bracket generally applies to most of this income.
- Total federal withholding typically ranges from $15,000 to $18,000, depending on your W-4 elections and any deductions.
Married filers, dependents, or pre-tax contributions like 401(k) can reduce the taxable income, lowering your federal tax withholding.
Payroll Taxes (FICA)
All Massachusetts employees also pay Social Security and Medicare taxes, totaling 7.65%:
- Social Security: 6.2% on wages up to $160,200
- Medicare: 1.45% on all wages
For $100,000, this amounts to roughly $7,650 in payroll taxes.
Estimated Take-Home Pay
After combining all deductions:
Net Take-Home Pay: $70,850 per year, or about $5,900 per month.
Actual take-home pay may vary based on:
- Retirement contributions (401(k), IRA)
- Health insurance premiums
- Bonuses, stock options, or other compensation
How to Keep More of Your Paycheck
You can legally reduce withholding by:
- Increasing pre-tax retirement contributions
- Adjusting your MA Form M-4 allowances
- Claiming deductions and tax credits
Professional guidance from a CPA can help maximize take-home pay and avoid surprises at tax time.
Need help estimating your Massachusetts paycheck? Dimov Tax can review your withholding, optimize deductions, and ensure you keep more of what you earn. Contact