Self-employment tax in Massachusetts
Massachusetts taxes most self-employment income at 5%, with a 4% surtax on the portion of taxable income over $1,107,750 in 2026 - on top of federal self-employment and income tax. Massachusetts has no standard deduction; the personal exemption shown here is the verified 2025 figure of $4,400 for single filers, because the 2026 amount is unverified.
What a Massachusetts freelancer owes
- Federal self-employment tax of 15.3% (12.4% Social Security + 2.9% Medicare).
- Federal income tax on your net profit (after the deductible half of SE tax).
- Massachusetts income tax at 5% on most income, plus a 4% surtax on taxable income over $1,107,750 in 2026.
Estimate your Massachusetts taxes
Free 1099 self-employment tax calculator — add Massachusetts's 5% (+4% surtax) state rate. No sign-up.
Enter Massachusetts's 5% (+4% surtax) in the State Tax field for a full estimate.
States with no income tax are set to 0%. Estimate only — adjust for local taxes.
Estimates use 2026 US federal figures (IRS Rev. Proc. 2025-32): self-employment tax of 15.3% (12.4% Social Security up to the $184,500 wage base + 2.9% Medicare) plus federal income tax on your net profit after the standard deduction. State and local taxes are only included if you set a state rate above. Simplified estimate for planning only — not tax advice.
Guide: Self-employment tax in Massachusetts — 5% plus the millionaires surtax
Massachusetts taxes most self-employment income at a flat rate, with a surtax waiting at the top. The rate is 5.00% on most income — short-term capital gains are 8.5%, and long-term gains on collectibles are 12% (subject to a 50% deduction) — plus a 4% surtax on the portion of taxable income over the threshold: $1,107,750 for 2026 (2025: $1,083,150). Massachusetts has no standard deduction. The personal exemption shown on this page is the verified 2025 figure: $4,400 for single filers (or married filing separately), $6,800 head of household, and $8,800 joint. The 2026 exemption amount is unverified, so this page uses the 2025 figure and labels it as 2025.
The federal layer is the same in every state. Self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of your net profit, and it applies once your net earnings reach $400. The Social Security wage base is $184,500 for 2026; Medicare is uncapped. The deduction for half of your SE tax lowers your income tax only — it does not lower your net earnings or your SE tax. An additional Medicare tax of 0.9% applies above $200,000 for single and head-of-household filers ($250,000 joint, $125,000 married filing separately).
Two more Massachusetts items matter for freelancers. Self-employed workers can elect PFML coverage at 0.88% for 2026 (also stated for 2027). And there is no local income tax, so the 5% rate plus any surtax is the whole state-and-local picture.
Worked example. Take a single freelancer with $60,000 of net profit. Federal SE tax is $60,000 x 92.35% = $55,410, x 15.3% = $8,477.73. Massachusetts tax, using the verified 2025 exemption, is ($60,000 - $4,400) x 5% = $55,600 x 5% = $2,780, and the surtax is $0, because $55,600 is far below the $1,107,750 threshold for 2026.
Massachusetts estimated payments use Form 1-ES, with 2026 installments due April 15, 2026, June 16, 2026 — June shifts to the 16th in 2026, unlike the federal June 15, September 15, 2026, and January 15, 2027. Keep every receipt and invoice in MoneyFeed via WhatsApp, so your net profit is ready when each estimate comes due.
FAQ
5.00% on most income, with short-term capital gains at 8.5% and long-term gains on collectibles at 12% (subject to a 50% deduction). On top of that, a 4% surtax applies to the portion of taxable income over $1,107,750 for 2026 (2025 threshold: $1,083,150).
No. Massachusetts has no standard deduction. It does have a personal exemption: $4,400 for single filers (or married filing separately), $6,800 head of household, and $8,800 joint — that is the verified 2025 figure; the 2026 exemption amount is unverified.
Self-employed workers can elect paid family and medical leave (PFML) coverage at 0.88% for 2026 (also stated for 2027). It is an election, not a default charge.
Because June shifts to the 16th in 2026 per the Massachusetts Department of Revenue. Form 1-ES installments for 2026 are due April 15, 2026, June 16, 2026, September 15, 2026, and January 15, 2027 — do not copy the federal June 15 date.
Use the calculator for the federal estimate, then enter 5 in the State Tax field for the Massachusetts layer. The 4% surtax only matters once your taxable income passes $1,107,750 for 2026, so most freelancers never meet it.
Massachusetts freelancer tax — FAQ
Do freelancers pay state income tax in Massachusetts?
Yes. Massachusetts taxes most self-employment income at 5%, with short-term capital gains at 8.5% and a 4% surtax on the portion of taxable income over $1,107,750 in 2026 (2025 threshold: $1,083,150) - on top of federal taxes. There is no local income tax.
Does Massachusetts have a standard deduction?
No. Massachusetts has no standard deduction. The personal exemption is $4,400 for single filers (or married filing separately), $6,800 head of household, and $8,800 joint - that is the verified 2025 figure; the 2026 exemption amount is unverified.
When are Massachusetts estimated payments due?
Form 1-ES installments are due April 15, 2026, June 16, 2026 (June shifts to the 16th in 2026, unlike the federal June 15), September 15, 2026, and January 15, 2027.
Figures are 2026 headline guidance for freelancers and the self-employed, not tax advice. Check current IRS and state rules or a CPA for your situation.