Taxes in Massachusetts
Every state-level tax in Massachusetts, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Massachusetts stands out for taxing estates valued above $2,000,000, with a top rate reaching 16% — a threshold low enough that many ordinary homeowners could owe. The credit structure is the twist: rather than taxing only the amount above the exclusion, it can pull the entire estate into the calculation, so crossing the line by a dollar may cost far more than a dollar. For anyone weighing a move or planning an inheritance, that single design choice matters more than the headline rate.
State income tax
5.00% flat rate.
Note: Flat 5% + 4% surtax on income over $1.08M (top 9%).
Sales tax
The combined state + local sales tax rate is 6.25%. State rate 6.25% plus an average 0.00% local.
Estate & inheritance tax
Massachusetts taxes estates over $2,000,000 at a top rate of 16%.
Real estate transfer tax
Massachusetts levies a transfer tax of 0.456% — Deed excise tax ($4.56/$1,000).
Cigarette Tax
Massachusetts levies a cigarette tax of $3.51 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Massachusetts levies a gas tax of 27.56¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Massachusetts levies a beer tax of $0.106 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Massachusetts levies a wine tax of $0.550 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Massachusetts levies a spirits tax of $4.050 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.06%. Compare counties below for local rates.
Counties in Massachusetts by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Hampden County | 1.49% | $298,800 |
| Franklin County | 1.44% | $329,000 |
| Hampshire County | 1.43% | $390,300 |
| Berkshire County | 1.32% | $305,400 |
| Worcester County | 1.28% | $423,700 |
| Plymouth County | 1.17% | $556,000 |
| Bristol County | 1.06% | $451,200 |
| Norfolk County | 1.06% | $683,900 |
| Essex County | 1.04% | $619,100 |
| Middlesex County | 1.03% | $727,800 |
| Barnstable County | 0.67% | $629,000 |
| Suffolk County | 0.66% | $705,800 |
| Dukes County | 0.50% | $1,165,800 |
| Nantucket County | 0.25% | $1,593,800 |