Massachusetts Bonus Tax Calculator (2026)
Massachusetts withholds 5% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
Massachusetts rules for bonuses
State-specific method. Published rates: 5% for supplemental payment when (payment + YTD supplemental + annualized regular wages) <= $1,107,750; 9% for portion above the $1,107,750 2026 surtax threshold (5% + 4% surtax).
- Circular M sec. G: lesser of 9% of the payment, or 9% of the excess over $1,107,750 + 5% of the rest
- Payment is first reduced by exemption factors; annualized regular wages net of FICA/retirement deductions
- Circular M example uses a bonus paid in the regular paycheck
If the result of step 4 is more than $1,107,750, the amount determined in step 3 is subject to withholding in an amount equal to the lesser of (i) 9% of the amount determined in step 3, or (ii) 9% of the amount by which the result of step 4 exceeds $1,107,750, plus 5% of the remainder of the amount determined in step 3.
Local taxes: None
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $55 | $649 |
| $2,500 | $550 | $191 | $137 | $1,622 |
| $5,000 | $1,100 | $383 | $273 | $3,245 |
| $10,000 | $2,200 | $765 | $546 | $6,489 |
| $20,000 | $4,400 | $1,530 | $1,092 | $12,978 |
| $50,000 | $11,000 | $3,825 | $2,730 | $32,445 |
Sources
Frequently asked questions
What is the bonus tax rate in Massachusetts?
Massachusetts withholds 5% on bonuses, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in Massachusetts?
About $6,489 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $546 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and Massachusetts's flat supplemental rate can also differ from your actual state rate.