Massachusetts 2025 Tax Rates

Withholding Method

: 5% up to the surtax threshold of $1,083,150 for 2025. Income exceeding the threshold is taxed at 9%

• Withholding Tax Tables

Maximum deduction: $2,000

Exemption factors for an annual pay period: $4,400

Supplemental Wage / Bonus Rate

: taxed same as regular income

Register as an employer on the Massachusetts Commonwealth website

Employee's Withholding Tax Exemption Certificate

: M-4

Massachusetts Wage Base

: $15,000 for 2025

Massachusetts Workforce Training Fund

: 0.056% with the wage base $15,000 for 2025

Get your unemployment insurance rate: Massachusetts UI agency website

None

Total contribution rate: 0.88% for 2025

The split between employees and employers remains the same for employers with 25 or more employees and for employers with fewer than 25 employees

Massachusetts FLI wage limit

: $176,100 for 2025. The annual wage base follows the Social Security wage base

Massachusetts Massachusetts Employer Medical Assistance Contributions Tax

: 0.34% with a wage base of $15,000 for 2025

None

Massachusetts Minimum Wage

: $15.00 per hour, since 2023.

Massachusetts Termination Pay

:

• Employee is fired — pay immediately
• Employee quits — pay by the next regular payday or the Saturday after resignation if there is no scheduled payday

Massachusetts Department of Revenue
PO Box 55141
Boston, MA 02205-5141

Phone: 617-887-7607

Fax: 617-376-3262

DOR
PO Box 55140
Boston, MA 02205-5140

Phone: 800-332-2733

Fax: 617-887-7560

None