Is Social Security taxed in Massachusetts?
Social Security is fully exempt from state income tax.
| Massachusetts status (2026) | Exempt |
| Detail | Massachusetts fully exempts Social Security benefits from state income tax (phase-in completed 2025). |
| Federal layer | Up to 85% of benefits taxable federally above $34k (single) / $44k (joint) provisional income, unchanged in 2026. |
| SSI (Supplemental Security Income) | Never taxed by any state. |
| Verified | 2026 legislation compendium (CT OLR 2026-R-0106) + socialsecuritytracker 2026 |
Massachusetts in context
As of 2026, only 8 states tax Social Security at all: Colorado, Connecticut, Minnesota, Montana, New Mexico, Rhode Island, Utah, Vermont. West Virginia completed its phase-out for tax year 2026; Missouri, Kansas and Nebraska dropped taxation earlier. Nine states have no income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Massachusetts: Massachusetts fully exempts Social Security benefits from state income tax (phase-in completed 2025).
What "partial taxation" means at filing time
- Your provisional income = adjusted gross income (pre-SS) + nontaxable interest + 50% of Social Security. That's the number every threshold in the table keys off.
- Where SS is taxed, only a slice of benefits enters taxable income: 50% band up to the upper threshold, 85% above it, states mirror the federal formula with their own bases and subtractions.
- The "tax on the last dollar" cliff: a raise at work can push SS inclusion from 0% to 25%+, the marginal rate on the raise is effectively double your bracket. The calculator shows the cliff week you model it.
- Working in retirement? Earnings count in provisional income, the same Social Security can become taxable at 85% when you add part-time pay.
Frequently asked
Do Massachusetts residents pay state tax on Social Security in 2026?
Social Security is fully exempt from state income tax.
What income makes Social Security taxable in Massachusetts?
None for Social Security in 2026; you may still owe state tax on wages, interest, and retirement accounts.
Is the 85% federal rule affected by my state?
No, the federal layer (up to 85% of benefits taxable at higher incomes) is national. MA adds nothing on top.