2025 Massachusetts Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Massachusetts in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Massachusetts State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $1,083,150 | 5.00% |
| $1,083,150 | ∞ | 9.00% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.00%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Massachusetts — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets · confirmed
Official DOR page certifying surtax thresholds: 2023 $1,000,000; 2024 $1,053,750; 2025 $1,083,150; 2026 $1,107,750
Cited for Rate brackets, Capital gains, Corporate rate · confirmed
Official DOR page confirming base 5.00% personal income tax rate
- 2023 10 06 Estate Tax Changes Included New Massachusetts Tax Reliefmintz.comTier 3 · Expert secondary
Cited for Capital gains · confirmed
Corroborating (law firm) summary of the 2023 tax relief act cutting STCG from 12% to 8.5%, corroboration only
How we rate sources — tiers are derived from what published the document, not from our confidence in it.