F-1 OPT · Massachusetts
F-1 OPT take-home pay in Massachusetts (2026)
Pick a salary to see the full breakdown — federal income tax, FICA, Massachusetts state income tax, and your annual / monthly / bi-weekly net.
Massachusetts is a 5% flat-tax state, but as of 2023 levies an additional 4% surtax on income above $1M (the "Fair Share Amendment"). Below $1M, MA is competitive with most flat-tax states; above $1M it climbs sharply.
| Gross salary | Take-home | Monthly | Effective rate | |
|---|---|---|---|---|
| $60,000 | $49,088 | $4,091 | 18.2% | Details → |
| $80,000 | $63,688 | $5,307 | 20.4% | Details → |
| $100,000 | $78,288 | $6,524 | 21.7% | Details → |
| $120,000 | $92,602 | $7,717 | 22.8% | Details → |
| $150,000 | $113,902 | $9,492 | 24.1% | Details → |
| $180,000 | $135,202 | $11,267 | 24.9% | Details → |
| $220,000 | $162,144 | $13,512 | 26.3% | Details → |
| $280,000 | $199,231 | $16,603 | 28.8% | Details → |
| $350,000 | $241,231 | $20,103 | 31.1% | Details → |
| $500,000 | $331,231 | $27,603 | 33.8% | Details → |
How Massachusetts state income tax works for F-1 OPT holders
Massachusetts charges a single flat rate of 5.00% on taxable income. Unlike the federal system, there are no brackets — every dollar of taxable income is taxed at the same rate. This makes the state tax math simple: $F-1 OPT take-home in Massachusetts is dominated by federal tax + FICA, with the flat state component layered on top.
What's different for F-1 OPT holders in Massachusetts?
State income tax generally does not distinguish between visa categories — it only looks at where you live and where you work, not your immigration status. A few practical notes for F-1 OPT holders specifically:
- Residency. Most states deem you a tax resident if you are domiciled in the state or spend more than 183 days there during the calendar year, regardless of visa type.
- FICA exemption (federal) ≠ state-tax exemption. Even though you are FICA-exempt at the federal level for 5 years, Massachusetts still taxes your wages on its own rules.
- Standard deduction. Many states tie their standard deduction to federal rules — if you can't claim the federal standard deduction as a NRA, you may also be limited at the state level.
Source: www.mass.gov/dor