1099 Tax Calculator Massachusetts 2026
Massachusetts has a 5% flat tax on most income, plus an additional 4% surtax on income exceeding $1,083,150 (the "Fair Share Amendment" millionaire's tax). Self-employed workers and 1099 contractors in Massachusetts owe federal income tax (10-37%) and 15.3% self-employment tax in addition to state tax. Use the calculator below to estimate your full 2026 tax liability.
Net income after business expenses
Enter your income to see your tax breakdown
How Massachusetts taxes self-employment income
Massachusetts has graduated income tax brackets with a top rate of 9.00%.
Massachusetts has a 5% flat tax on most income, plus an additional 4% surtax on income exceeding $1,083,150 (the "Fair Share Amendment" / millionaire's tax). Modeled as 2-bracket graduated. Massachusetts also has a 0.46% paid family and medical leave payroll tax (not modeled — applies to wages, not SE income directly).
Federal tax also applies
Regardless of state, all 1099 contractors and self-employed workers in Massachusetts owe federal income tax and self-employment tax. SE tax is 15.3% on net earnings (12.4% Social Security up to $184,500 in 2026, plus 2.9% Medicare with no cap). Federal income tax follows the standard bracket structure (10-37%).
The calculator above includes federal, SE, and Massachusetts state tax in one estimate, and breaks down quarterly estimated payments due April 15, June 15, September 15, 2026, and January 15, 2027.