Retirement taxes by state
How Massachusetts taxes retirement income in 2026
Massachusetts's income tax rates run from 5% to 9%. Here's how Massachusetts treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays about $1,990 in Massachusetts income tax.
Updated October 2026 · 2026 tax year
Massachusetts at a glance
- Income tax from 5% to 9%.
- Social Security isn't taxed.
- Extra $700 deduction per person from age 65.
Massachusetts retirement tax questions
Does Massachusetts tax Social Security?
No. Social Security isn't taxed.
Does Massachusetts tax 401(k) and IRA withdrawals?
Yes, at the state's regular income tax rates. Massachusetts has no special exclusion for retirement-account withdrawals. Also: extra $700 deduction per person from age 65.
Does Massachusetts tax pensions?
Yes, at the state's regular income tax rates. Massachusetts has no special pension exclusion.
Does Massachusetts tax Roth conversions?
Yes. A Roth conversion counts as income in Massachusetts in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is Massachusetts's income tax rate in 2026?
Massachusetts's income tax rates run from 5% to 9%.
What retirees actually pay in Massachusetts: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. For the retired couple, Massachusetts ranks 50th lowest of the 50 states and DC.
| Household | Total income | Massachusetts tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $1,990 | 2.0% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $1,745 | 2.5% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $3,560 | 4.5% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
Massachusetts income tax brackets (2026)
Rates apply to Massachusetts taxable income, after the state's deductions and the retirement breaks above. Brackets are adjusted for inflation each year.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $1,107,750 | 5% | Up to $1,107,750 | 5% |
| Over $1,107,750 | 9% | Over $1,107,750 | 9% |
Details and limits
Includes the 4% surtax over $1,107,750 (2026). Private pensions and IRAs are taxed; contributory government pensions (exempt) aren't distinguished.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.