Massachusetts Tax Tables for 2023
The 2023 Massachusetts Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Massachusetts State Tax Calculator 2023.
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Massachusetts Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Massachusetts in 2023. Massachusetts uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2023)
Marginal income tax brackets for Single filers in Massachusetts for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in Massachusetts for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in Massachusetts for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in Massachusetts for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in Massachusetts for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 1,000,000.00 | 5% |
| 2 | $ 1,000,000.00 and over | 9% |
Massachusetts Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
Massachusetts Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Massachusetts updates:
Frequently Asked Questions
529 plan—MA tax treatment
Contributions may have limited state deduction/benefit; earnings grow tax-advantaged. Enter eligible amounts where applicable.
I moved into/out of MA mid-year
Use part-year settings and apportion income to the MA period.
Which pre-tax items lower MA taxable wages?
401(k), HSA/FSA, certain cafeteria plan premiums typically reduce MA wages; mirror your payroll setup.
HSA eligibility reminder
Only with HDHP coverage; add your HSA to reflect MA and federal wage reduction.
Where can I change filing status?
Use the Massachusetts calculator to switch Single/MFJ/MFS/HoH and re-compute MA liability.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.