Individual income tax collections
$24,484,941,000
2025 · Census State Government Tax Collections
State-level property tax collections
$17,846,000
2025 · Census State Government Tax Collections; excludes local property taxes
General sales tax collections
$9,718,010,000
2025 · Census State Government Tax Collections
State tax collections per resident
$6,454
2025 · Census tax collections
State tax collections
$46,172,934,000
2025 · Census Annual Survey of State Government Tax Collections
Income Tax
Personal income tax.
Individual income tax collections
$24,484,941,000
2025 · Census State Government Tax Collections
Income tax rate
5.0% flat
Individual income tax collections
1990–2025$24,484,941,000▲ 399%
Census State Government Tax Collections (FRED MAINCTAX).
| Indicator | Massachusetts | U.S. |
|---|---|---|
| Top marginal income tax rate (%) | 9 | 5 |
- •Since 2023 a 4% surtax applies to income above $1 million, on top of the 5% flat rate.
Property Tax
Tax on real estate.
State-level property tax collections
$17,846,000
2025 · Census State Government Tax Collections; excludes local property taxes
Effective property tax
1.14%
Rank
18th highest rate
State-level property tax collections
1990–2025$17,846,000▲ 765%
Census State Government Tax Collections; excludes local property taxes (FRED MAPROPTAX).
| Indicator | Massachusetts | U.S. |
|---|---|---|
| Effective property tax rate (%) | 1.14 | 0.9 |
Sales Tax
Consumption tax.
General sales tax collections
$9,718,010,000
2025 · Census State Government Tax Collections
State sales tax
6.25%
Local sales tax
None
Combined average
6.25%
General sales tax collections
1990–2025$9,718,010,000▲ 397%
Census State Government Tax Collections (FRED MASALESTAX).
| Indicator | Massachusetts | U.S. |
|---|---|---|
| Combined sales tax (%) | 6.25 | 7.5 |
Tax Burden
Overall taxes paid.
State tax collections per resident
$6,454
2025 · Census tax collections
Total tax burden
11.5% of income
Top 10 in the U.S.
Rank
8th highest
Per capita state & local taxes
$8,300
State tax collections per resident
1990–2025$6,454▲ 315%
Census tax collections (MATOTLTAX) divided by Census resident population (MAPOP).
| Indicator | Massachusetts | U.S. |
|---|---|---|
| Tax burden (% of income) | 11.5 | 9.9 |
Tax Revenue
Government income.
State tax collections
$46,172,934,000
2025 · Census Annual Survey of State Government Tax Collections
Largest source
Personal income tax
Corporate excise
8.0%
State tax collections
1990–2025$46,172,934,000▲ 393%
Census Annual Survey of State Government Tax Collections, fiscal years (FRED MATOTLTAX).
