Self-Employment Tax for Massachusetts (2026)
Massachusetts (MA) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
5%
Combined S E + State Rate
20.3%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Massachusetts
This calculator estimates your total self-employment tax in Massachusetts, including the federal 15.3% SE tax and Massachusetts's state income tax. Enter your net SE income to see your liability.
Massachusetts Overview
Self-employed workers in Massachusetts pay the federal 15.3% SE tax plus state income tax at up to 9%, for a combined burden of approximately 24.3%. Massachusetts paid family and medical leave (PFML) contributions apply to self-employed income if you opt in.
How Massachusetts Compares
Massachusetts's combined SE burden of 20.3% compares to New York at 26.2% and Connecticut at 22.3%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| New York | 10.9% | New York has a state income tax on SE income rate of 10.9%. |
| Connecticut | 6.99% | Connecticut has a state income tax on SE income rate of 6.99%. |
| New Hampshire | 0% | New Hampshire has a state income tax on SE income rate of 0%. |
Massachusetts's state income tax on SE income rate of 5% compares to a national average of approximately 5.04%. This is below the national average.
Tips for Massachusetts Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Massachusetts adds state income tax at up to 9% on self-employment income, for a combined rate of about 24.3%.
- 3Massachusetts paid family and medical leave (PFML) contributions apply to self-employed income if you opt in.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.