Finance · Massachusetts · Tax year 2026

Massachusetts Self-Employment Tax Calculator 2026

On $100,000 of 2026 self-employment profit, a single Massachusetts sole proprietor with no other income owes about $27,045: $14,130 of self-employment tax, $8,235 of federal income tax, and $4,680 of Massachusetts income tax. That is 27.0% of profit, or $6,761 for each quarterly estimated payment.

Against its neighbors, the same $100,000 of profit costs $119 less in Connecticut and $4,680 less in New Hampshire.

State income tax: 5% to 9%
Massachusetts tax on $100,000: $4,680
National rank: #7 highest of 51
Set aside on $100,000: 27.0%
State estimated payments: Form 1-ES
LLC filing fee: $500
State sales tax: 6.25%

State

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Net self-employment profit (2026)

Other income (W-2 wages, spouse, interest)

More options

Retirement + health insurance deductions

Local income tax rate (optional)

Service business (consulting, law, health, accounting, financial services, performing arts). Only matters for the QBI deduction at higher incomes.

Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.

A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.

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Massachusetts self-employment tax at common profit levels

2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.

Profit	SE tax	Federal income tax	Massachusetts tax	Total	Set aside	Quarterly
$40,000	$5,652	$1,775	$1,680	$9,107	22.8%	$2,277
$60,000	$8,478	$3,559	$2,680	$14,717	24.5%	$3,679
$80,000	$11,304	$5,344	$3,680	$20,327	25.4%	$5,082
$100,000	$14,130	$8,235	$4,680	$27,045	27.0%	$6,761
$150,000	$21,194	$16,413	$7,180	$44,788	29.9%	$11,197
$250,000	$29,851	$36,509	$12,180	$78,540	31.4%	$19,635

Married filing jointly

The same profit, earned by one spouse filing jointly with no other household income.

Profit	SE tax	Federal income tax	Massachusetts tax	Total	Set aside	Quarterly
$40,000	$5,652	$398	$1,460	$7,510	18.8%	$1,877
$60,000	$8,478	$1,885	$2,460	$12,823	21.4%	$3,206
$80,000	$11,304	$3,550	$3,460	$18,314	22.9%	$4,578
$100,000	$14,130	$5,335	$4,460	$23,924	23.9%	$5,981
$150,000	$21,194	$9,795	$6,960	$37,950	25.3%	$9,487
$250,000	$29,573	$25,154	$11,960	$66,688	26.7%	$16,672

How Massachusetts taxes self-employment income

Massachusetts starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

Standard deduction: $0 (none)
Personal exemption: $4,400 single, $8,800 joint, $6,800 head of household
Top rate: 9%; your bracket on $100,000 of profit is 5%.

2026 Massachusetts income tax brackets (all filers)

Taxable income over	Up to	Rate
$0	$1,107,750	5%
$1,107,750	and up	9%

Massachusetts vs its neighbors

The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $119 less in Connecticut and $4,680 less in New Hampshire.

State	State income tax	Total tax	Set aside	vs Massachusetts
Massachusetts	$4,680	$27,045	27.0%	—
Connecticut	$4,561	$26,926	26.9%	−$119
New Hampshire	$0	$22,365	22.4%	−$4,680
New York	$4,443	$26,807	26.8%	−$237
Rhode Island	$2,868	$25,233	25.2%	−$1,812
Vermont	$3,711	$26,076	26.1%	−$969

How the gap changes with profit

Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Massachusetts.

Profit	Connecticut	New Hampshire	New York	Rhode Island	Vermont
$40,000	−$683	−$1,680	−$270	−$903	−$838
$60,000	−$595	−$2,680	−$266	−$1,206	−$1,195
$80,000	−$241	−$3,680	−$262	−$1,509	−$1,216
$100,000	−$119	−$4,680	−$237	−$1,812	−$969
$150,000	+$359	−$7,180	+$365	−$2,160	−$318
$250,000	+$2,079	−$12,180	+$2,148	−$2,209	+$2,065

What's different about Massachusetts for the self-employed

Massachusetts taxes business income at 5%, plus a 4% surtax on income over $1,107,750. Instead of deducting half of self-employment tax, it allows a deduction of up to $2,000 for Social Security and Medicare paid, which this estimate uses.
Massachusetts LLCs pay a $500 annual report fee. No local income taxes.
Massachusetts adds a 4% surtax on taxable income above $1,107,750 for tax year 2026, and taxpayers subject to the surtax must file and pay electronically.
An LLC pays $500 to form and $500 every year for its annual report, so a single-member LLC costs at least $500 a year to keep active even with no profit.
There is no local general sales tax, but cities and towns may adopt a local-option meals excise of up to 0.75% on restaurant meals (for a combined 7%).

Massachusetts estimated payments and deadlines

Massachusetts collects its own estimated income tax with Form 1-ES, separately from the IRS. Required if you expect to owe more than $400 in Massachusetts income tax on income that is not subject to withholding.

Installment	Massachusetts due date	Share of the year	Federal due date
Q1	April 15, 2026	25%	April 15, 2026
Q2	June 15, 2026	25%	June 15, 2026
Q3	September 15, 2026	25%	September 15, 2026
Q4	January 15, 2027	25%	January 15, 2027

The 2026 Massachusetts income tax return is due April 15, 2027.

File and pay through the Massachusetts Department of Revenue.

LLC fees and sales tax in Massachusetts

Forming an LLC: $500 state filing fee.
Annual Report: $500, every year, due by your formation anniversary date.
Sales tax: 6.25% statewide. Use the Sales Tax Calculator to price a sale.

A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.

Massachusetts self-employment tax FAQs

How much should I set aside for taxes if I'm self-employed in Massachusetts?

For a single filer with no other income, about 24.5% of profit at $60,000, 27.0% at $100,000, and 29.9% at $150,000 for 2026, covering self-employment tax, federal income tax, and Massachusetts income tax. Enter your own numbers in the calculator for a personal figure.

Does Massachusetts tax self-employment income?

Yes. Massachusetts taxes self-employment profit as ordinary income at 5% to 9%. Massachusetts starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

When are Massachusetts estimated tax payments due for 2026?

April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form 1-ES. Required if you expect to owe more than $400 in Massachusetts income tax on income that is not subject to withholding.

How much does an LLC cost in Massachusetts?

The state filing fee to form an LLC is $500. Annual Report: $500, every year, due by your formation anniversary date. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.

Sources and method

Computed with the Self-Employment Tax Calculator's 2026 engine and Massachusetts's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.