December, 18th 2025
Each state has unique income tax withholding rules. Below are Massachusetts's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | MA |
|---|---|
| State Tax Withholding State Code | 25 |
| Acceptable Exemption Form | M-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | Do not withhold tax on employees who claim one or more exemptions if their annual wages are less than $8,000. Steps 6 and 7 (Head of Household and Blindness) are tax credits subtracted from the calculated withholding amount. |
| Official State Tax Website | Visit Official Website |
Massachusetts uses Form M-4. Line 1: claim '1' for yourself (or '2' if 65+). Line 2: claim '4' for spouse (or '5' if spouse 65+). Line 3: number of dependents (+1 extra if under age 12). Line 4: Total.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 (or 2 if 65+) | Line 1 |
| Spouse | 4 (or 5 if spouse 65+) | Line 2 |
| Dependents | Count (+1 if under 12) | Line 3 |
Total Exemptions = Line 1 + Line 2 + Line 3
New for 2026: Explicit tax credit steps for Head of Household ($120/yr) and Blindness ($110/yr) are deducted from the calculated tax.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the amount deducted for U.S. Social Security (FICA), Medicare, Massachusetts, United States or Railroad Retirement systems. The total amount subtracted may not exceed $2,000 annually.
Subtract the total of the exemption factors (dollar value of exemptions). If employee claims '0' exemptions, discontinue this step.
See Exemption Tables
Annualize the result: Multiply the result from Step 2 by the number of pay periods in the year (52 weekly, 26 biweekly, 24 semimonthly, 12 monthly).
Compute Annual Tax: If the result from Step 3 is more than $1,107,750, multiply the excess over $1,107,750 by 9%. Then, multiply the portion up to $1,107,750 by 5%. The sum is the annual tax.
Divide the annual tax from Step 4 by the number of pay periods to determine the base withholding amount.
Head of Household Adjustment: If the employee files as Head of Household, subtract the HoH tax value from the Step 5 result.
Annual Credit: $120.00 (Weekly: $2.31; Biweekly: $4.62; Semimonthly: $5.00; Monthly: $10.00)
Blindness Adjustment: If the employee and/or spouse is blind, subtract the blindness tax value from the result.
Annual Credit: $110.00 (Weekly: $2.12; Biweekly: $4.23; Semimonthly: $4.58; Monthly: $9.17)
Want to calculate in an easier way? Learn how to calculate Massachusetts taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| For each allowance | $4,400 |
| 2 | $5,400 |
Formula: Total Exemption Amount = ($1,000 × Number of Exemptions) + $3,400
1 Exemption = $4,400. More than 1 = ($1,000 × Count) + $3,400.
| Withholding Allowance | Annual Amount |
|---|---|
| For each allowance | $4,400 |
| 2 | $5,400 |
Formula: Total Exemption Amount = ($1,000 × Number of Exemptions) + $3,400
1 Exemption = $4,400. More than 1 = ($1,000 × Count) + $3,400.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $1,107,750 | $0 | + | 5.00% | $0 |
| $1,107,750 | and over | $55,388 | + | 9.00% | $1,107,750 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $1,107,750 | $0 | + | 5.00% | $0 |
| $1,107,750 | and over | $55,388 | + | 9.00% | $1,107,750 |
ezPaycheck simplifies payroll calculations, including Massachusetts's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Massachusetts state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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