Massachusetts Bonus Tax Calculator
Data compiled and maintained by Edmond Daher · Updated 2026-06-16
In Massachusetts, a bonus is ordinary income — the slice that vanishes on payday is withholding, not a higher tax rate. Massachusetts has no separate bonus rate, so it withholds using the aggregate method on top of the 22% federal prepayment and FICA. Enter your numbers to see what's held back now beside what the bonus will really cost when you file, and your refund or amount owed. Everything runs in your browser.
Short version: in Massachusetts, a bonus paid on its own is withheld at the flat federal 22%, no separate Massachusetts rate — it's withheld as ordinary wages, and 7.65% FICA. Those are withholding rates, not the tax itself; your bonus settles at your marginal rate on your return — the tool below shows by how much.
Estimate only, not tax advice — terms.
The three cuts on a Massachusetts bonus: federal, state, and FICA
Federal withholding on a bonus. The IRS default holds back a flat 22% for federal income tax when the bonus is separate from your regular pay (IRS Pub 15). Once your year's supplemental pay tops $1,000,000, the rate jumps to 37%. It borrows the third bracket's rate — it is not a levy on bonuses.
Massachusetts folds the bonus into regular pay. Lacking a flat supplemental rate, Massachusetts uses the aggregate method: withholding is figured on your wages plus the bonus. Massachusetts's income tax is graduated across two Massachusetts brackets topping out at 9%, so an aggregated bonus is withheld somewhere along that schedule.
The 7.65% is real. FICA — Social Security up to the wage base, plus 1.45% Medicare (and 0.9% more above $200,000) — is owed at exactly the rate it's withheld. Neither piece refunds at filing, so both columns of the tool show it unchanged; the income-tax withholding is the only part that trues up.
For everyday pay instead of a bonus, the Massachusetts paycheck calculator is the tool to use.
Why your Massachusetts bonus looks over-taxed — and mostly isn't
The 22% you see isn't a bonus levy; it's a withholding placeholder. Your bonus is ordinary income, and its real tax is whatever your marginal rate works out to across the brackets. Under 22% (most people) the extra comes back as a refund; over 22% you owe the difference. In this page's $24,000 example, withholding falls about $2,170 short of the real tax, so you'd owe the rest. The lone exception is FICA (7.65%), which is a real tax rather than a prepayment.
Massachusetts vs. New Hampshire, Connecticut and Rhode Island: bonus withholding compared
Here's a $10,000 bonus on a $70,000 salary compared across Massachusetts and nearby New Hampshire, Connecticut and Rhode Island:
| State | Bonus method | State withheld | Total withheld |
|---|---|---|---|
| Massachusetts | aggregate method | $500 | $3,465 |
| New Hampshire | no state income tax | $0 | $2,965 |
| Connecticut | aggregate method | $550 | $3,515 |
| Rhode Island | flat 5.99% | $599 | $3,564 |
Totals stack federal 22%, state, and FICA for a single filer — the actual income tax lands when the return is filed.
Worked example: a $24,000 Massachusetts bonus at a $215,000 salary
Take a single filer in Massachusetts earning $215,000 who gets a $24,000 bonus on its own check:
- On the check: the employer holds back $5,280 for federal, $1,200 Massachusetts, and $564 for FICA — $7,044 in all (29.3% of the bonus), leaving about $16,956.
- The real bill: at filing the bonus is taxed roughly $8,650 in income tax (federal $7,450 + Massachusetts $1,200), with the identical $564 FICA on top.
- The gap: the 22% withheld falls short of your real rate, leaving about $2,170 to owe at filing. FICA ($564) stays either way — it's a real tax.
A single-filer illustration only — drop your real salary, bonus, and filing status into the tool above for your figure.
Massachusetts bonus withholding across three bonus sizes
Withholding on a $5,000, $25,000, and $100,000 bonus in Massachusetts for a single filer earning $70,000:
| Bonus | Federal | Massachusetts | FICA | Total | % of bonus |
|---|---|---|---|---|---|
| $5,000 | $1,100 | $250 | $383 | $1,733 | 34.6% |
| $25,000 | $5,500 | $1,250 | $1,913 | $8,663 | 34.6% |
| $100,000 | $22,000 | $5,000 | $7,650 | $34,650 | 34.6% |
Watch the percentage fall once Social Security maxes out; the income-tax slice trues up when you file regardless.
Massachusetts bonus tax FAQ
Is there a special bonus tax rate in Massachusetts?
No. The 22% federal and the state supplemental rate are withholding defaults, not rates that apply only to bonuses. Your real tax is your ordinary marginal rate.
What rate does Massachusetts withhold on a bonus in 2026?
Massachusetts's supplemental withholding is the aggregate method, added to the flat 22% federal prepayment (37% on bonus pay over $1,000,000/yr) and 7.65% FICA. Only the income-tax portion is a prepayment; it trues up at your real rate.
Do I get a refund on my Massachusetts bonus?
If 22% was more than your real rate, yes — the over-withheld income tax returns at filing. If your marginal rate tops 22%, you owe the shortfall. FICA doesn't come back either way.
Does Massachusetts have a separate bonus withholding rate?
No. Massachusetts has no separate supplemental rate, so a bonus is withheld with the aggregate method — as if it were part of your regular wages.
Bonus tax calculators near Massachusetts
Massachusetts paycheck calculator · all state bonus tax calculators →
Sources
- IRS Publication 15 (2026) — Supplemental Wages (flat 22% / 37% above $1M)
- Massachusetts income-tax status & rate: see the Massachusetts paycheck calculator sources (state DOR, verified 2026-06-16).