In Massachusetts, the amount of tax deducted from a paycheck primarily includes state income tax, federal income tax, and payroll taxes such as Social Security and Medicare.

Massachusetts State Income Tax

• Massachusetts has a flat state income tax rate of 5% on most taxable income above $8,000 annually

• For income exceeding $1 million, an additional 4% surtax applies, making the top marginal rate 9%

• The state allows a standard deduction of $4,400 for single filers and $8,800 for married filing jointly, which reduces taxable income

• The state income tax is withheld from paychecks based on these rates and deductions, calculated from your taxable income after deductions

Federal Income Tax and Payroll Taxes

• Federal income tax withholding depends on your W-4 form information (marital status, dependents, etc.) and follows progressive federal tax brackets.
• Payroll taxes include Social Security tax at 6.2% and Medicare tax at 1.45%, withheld from every paycheck

• High earners may also owe an additional 0.9% Medicare surtax on income above $200,000 (single) or $250,000 (married filing jointly)

Other Deductions

• Pre-tax deductions such as 401(k) contributions, health savings accounts, and insurance premiums reduce taxable income and thus tax withheld

• Massachusetts does not have local income taxes, so no city or municipal income tax is deducted

Summary

• State income tax: 5% on taxable income up to $1 million; 9% on income above $1 million.
• Federal income tax: Variable, based on federal brackets and W-4.
• Social Security tax: 6.2% on wages up to the annual limit.
• Medicare tax: 1.45% plus possible 0.9% surtax for high earners.
• Standard deduction: $4,400 (single), $8,800 (married filing jointly).

The exact amount deducted from your paycheck depends on your gross pay, filing status, pre-tax deductions, and any additional withholding allowances you claim. Employers use withholding tables and your W-4 information to calculate the precise withholding each pay period