2026 tax year · Massachusetts
1099 tax calculator for Massachusetts
Massachusetts taxes income at a flat 5% for 2026, applied on top of federal income tax and self-employment tax.
Switching state opens that state's page.
Enter your numbers and press Calculate to see your 2026 estimate.
How 1099 tax works in Massachusetts
Massachusetts applies a single 5% rate to taxable income for 2026, so every extra dollar of 1099 profit is taxed at the same state rate.
On top of that sits the federal layer, which is the same wherever you live: self-employment tax plus federal income tax. The 1099 tax calculator hub works through how that half is built.
Worked example: $50,000 of 1099 income in Massachusetts
A single filer with $50,000 of net 1099 income and no W-2 wages, taking the standard deduction, owes an estimated:
| Self-employment tax | $7,065 |
| Federal income tax | $2,667 |
| Massachusetts state income tax | $2,323 |
| Total tax | $12,055 |
| Effective rate | 24.1% |
| After-tax income | $37,945 |
Massachusetts against the states it borders
On $50,000, Massachusetts charges $2,500 of state income tax. Of the 5 states it borders, New Hampshire is the lightest at nothing at all and New York the most expensive at $2,495, a spread of $2,495 on the same income.
| State | Tax on $50,000 | vs Massachusetts |
|---|---|---|
| New Hampshire | No income tax | −$2,500 |
| Vermont | $1,825 | −$676 |
| Rhode Island | $1,875 | −$625 |
| Connecticut | $2,000 | −$500 |
| New York | $2,495 | −$5 |
- New Hampshire has no income tax at all, so the same work done there costs $2,500 less in state tax than it does in Massachusetts.
- Vermont would take $676 less, $1,825 against Massachusetts's $2,500.
- Rhode Island would take $625 less, $1,875 against Massachusetts's $2,500.
- Connecticut would take $500 less, $2,000 against Massachusetts's $2,500.
- New York would take $5 less, $2,495 against Massachusetts's $2,500.
What this estimate assumes
- Single filer, $16,100 federal standard deduction, net profit after expenses.
- No local income tax is modeled.
- No Massachusetts credits are applied beyond the deductions in its own rules.
Massachusetts 1099 tax questions
Does Massachusetts tax 1099 income?
Yes. Massachusetts taxes net profit from 1099 work the same way it taxes other income, at a flat 5%. On the $50,000 example above the state share is $2,323.
How much should a 1099 worker in Massachusetts set aside?
About 24% of net profit, based on the $50,000 single-filer example above ($12,055 of federal, self-employment and Massachusetts state tax combined). Your own rate moves with filing status, other income and deductions, run the calculator with your numbers.
Are there local income taxes in Massachusetts?
The estimate above models federal, self-employment and state income tax only, it does not include any city, county or school-district income tax. The 2026 dataset carries no local-tax note for Massachusetts, so check with the municipality where you live and work before relying on the state figure alone.
Do I owe Massachusetts tax on work done for an out-of-state client?
Massachusetts has no wage reciprocity agreements in the 2026 dataset. As a resident you generally report all your 1099 profit to Massachusetts regardless of where the client is, and claim a credit for income tax paid to another state on work performed there.
When are quarterly estimated payments due?
Federal 1040-ES payments for the 2026 tax year are due April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027. Massachusetts requires its own estimated payments; the 2026 dataset does not yet carry state-specific due dates, so confirm them with the Massachusetts tax agency.