1North Carolina
Lowest21.2%
Overall effective tax rate
- Net
- Federal
- State
- FICA
- Federal income tax
- $7,670
- State income tax
- $2,484
- Payroll tax (FICA)
- $5,738
- Total tax
- $15,891
- Net income (annual)
- $59,109
Tax year 2026 · state vs state
Massachusetts vs North Carolina Income Tax Comparison (2026)
On a $75,000 salary (single filer, 2026), you pay $1,046 less state income tax a year in North Carolina than in Massachusetts, which is about $87 a month. At $150,000 the gap is $1,804 in favor of North Carolina.
Massachusetts: up to 9%North Carolina: 3.99% flatUpdated October 10, 2026
Compare Massachusetts and North Carolina for your income
Estimate for education only, not tax advice. 2026 federal and state rules, standard deductions, no local taxes. How we calculate.
State comparison
Comparing 2 states, sorted by lowest overall tax rate.
2Massachusetts
22.6%
Overall effective tax rate
- Net
- Federal
- State
- FICA
- Federal income tax
- $7,670
- State income tax
- $3,530
- Payroll tax (FICA)
- $5,738
- Total tax
- $16,938
- Net income (annual)
- $58,063
Advanced analysis (optional)
Choose which extra insights you would like to see.
💰 Monthly breakdown
Your take-home pay, spread across the year
North Carolina
Monthly gross$6,250
Monthly tax$1,324
Monthly take-home$4,926
Massachusetts
Monthly gross$6,250
Monthly tax$1,411
Monthly take-home$4,839
Estimates use 2026 federal and state rates, the standard deduction for your filing status and no local taxes. Rankings use state income tax only.
Massachusetts vs North Carolina: how the two systems differ
| Massachusetts | North Carolina | |
|---|---|---|
| Wage income tax | Progressive, 2 brackets | Flat 3.99% |
| Top rate | 9% | 3.99% |
| Lowest rate | 5% | 3.99% |
| Deductions and credits (single) | $4,400 personal exemption | $12,750 standard deduction |
State income tax and take-home pay at every salary
The same salary can leave you with different take-home pay depending on the state. This table applies each state’s 2026 rules to a single filer with no pre-tax contributions.
| Income | MA state tax | NC state tax | Difference | MA take-home | NC take-home |
|---|---|---|---|---|---|
| $30,000 | $1,280 | $688 | $592 less in North Carolina | $25,005 | $25,597 |
| $40,000 | $1,780 | $1,087 | $693 less in North Carolina | $32,540 | $33,233 |
| $50,000 | $2,280 | $1,486 | $794 less in North Carolina | $40,075 | $40,869 |
| $60,000 | $2,780 | $1,885 | $895 less in North Carolina | $47,610 | $48,505 |
| $75,000 | $3,530 | $2,484 | $1,046 less in North Carolina | $58,063 | $59,109 |
| $100,000 | $4,780 | $3,481 | $1,299 less in North Carolina | $74,400 | $75,699 |
| $150,000 | $7,280 | $5,476 | $1,804 less in North Carolina | $106,511 | $108,315 |
| $250,000 | $12,280 | $9,466 | $2,814 less in North Carolina | $170,902 | $173,716 |
Single filer, 2026, federal standard deduction. Take-home is after federal, state and payroll tax. No local taxes.
Married filing jointly
| Income | MA state tax | NC state tax | Difference | MA take-home | NC take-home |
|---|---|---|---|---|---|
| $75,000 | $3,310 | $1,975 | $1,335 less in North Carolina | $61,313 | $62,647 |
| $100,000 | $4,560 | $2,973 | $1,587 less in North Carolina | $80,150 | $81,737 |
| $150,000 | $7,060 | $4,968 | $2,092 less in North Carolina | $116,125 | $118,217 |
| $250,000 | $12,060 | $8,958 | $3,102 less in North Carolina | $185,408 | $188,510 |
Married filing jointly, 2026, federal standard deduction. Uses each state's joint brackets where they differ.
Does the lower-tax state change as income rises?
Across every income from $10,000 to $1,000,000 that we tested, North Carolina charges the same or less state income tax than Massachusetts for a single filer, so there is no income level where the ranking flips.
Rates side by side
Massachusetts (single filers)
| 5% | Up to $1,083,150 |
| 9% | Over $1,083,150 |
North Carolina (single filers)
| 3.99% | Over $0 |
- Massachusetts: The 9% rate is the 4% “millionaires tax” surtax on income above the threshold, added to the 5% base rate.
Full details for each state: Massachusetts income tax calculator and North Carolina income tax calculator. Federal rates are on the 2026 federal tax brackets page.
Massachusetts vs North Carolina FAQ
Which has lower income tax, Massachusetts or North Carolina?+
North Carolina is lower at $75,000: $2,484 of state income tax versus $3,530 in Massachusetts. At $150,000 it is $7,280 in Massachusetts and $5,476 in North Carolina. Across every income from $10,000 to $1,000,000 that we tested, North Carolina charges the same or less state income tax than Massachusetts for a single filer, so there is no income level where the ranking flips.
How much more do I keep on $100,000 in Massachusetts versus North Carolina?+
A single filer keeping $74,400 a year in Massachusetts would keep $75,699 in North Carolina after federal, state and payroll tax. The difference is $1,299 a year, or $108 a month.
How do the Massachusetts and North Carolina income tax systems differ?+
Massachusetts uses progressive rates up to 9%; North Carolina uses a flat 3.99% rate. State deductions and exemptions also differ, which changes how much income is taxed.
Are local taxes included in this Massachusetts vs North Carolina comparison?+
No. It covers federal income tax, Social Security, Medicare and state income tax only. City, county, sales and property taxes are not included, and they can change the real cost of living in each state.
Should I move from Massachusetts to North Carolina to save on taxes?+
State income tax is one cost among many. Property and sales taxes, housing, insurance and wages also differ, and you may owe tax to both states in the year you move. Use this comparison as one input and confirm details with a tax professional.
Sources
- Tax Foundation: 2026 state individual income tax rates and brackets
- IRS: Tax inflation adjustments for tax year 2026
Last checked October 10, 2026. Confirm with your state tax agency before filing.
More state comparisons
- Massachusetts vs Texas
- California vs Massachusetts
- Florida vs Massachusetts
- Massachusetts vs New York
- North Carolina vs Texas
- California vs North Carolina
- Florida vs North Carolina
- New York vs North Carolina
- All state comparisons →
Estimates for education only, not tax, legal or financial advice. Not a substitute for a tax professional or your state revenue department.