Boston Local Tax Guide (2026)
Income taxation in Massachusetts is centralized at the state level. No city or town — Boston included — can add its own income or earnings tax. Boston funds local services through property tax, motor vehicle excise, and PILOT payments from nonprofits.
Verified 2026-08-21 against official city / state sources. Where a 2026 rate could not be individually re-verified, the verified year and source are stated instead of a guess.
Quick answer (Boston, 2026)
No — Boston has no city income tax. The Massachusetts Home Rule Amendment (Article 89, §7) bars cities and towns from levying taxes without legislative grant, and the legislature has never authorized a local income tax. Boston residents pay only the MA state income tax (flat 5%, +4% surtax over ~$1M). Source: Massachusetts Dept. of Revenue — tax rates & local option taxes (cities cannot tax income) (retrieved 2026-08-21).
What you actually pay
The Massachusetts Home Rule Amendment (Art. 89, §7) lists taxation among the powers municipalities do not possess without legislative authorization; the General Court has never granted a local income tax.
No matter where you live or work in MA — Boston, Cambridge, Worcester — the same 5% state rate applies; there is no separate municipal income tax.
Cities can adopt local-option consumption taxes instead: a 0.75% meals tax and up to 3% tax on recreational cannabis sales (only where adopted).
Boston’s local revenue is dominated by property tax, the motor vehicle excise tax, and payments in lieu of taxes from its many nonprofits.
This guide summarizes structural facts for planning. It is not a substitute for the official Massachusetts tax code or a licensed preparer.
Frequently asked questions
Related state guide
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
- Massachusetts Dept. of Revenue — tax rates & local option taxes (cities cannot tax income) — Massachusetts Department of Revenue