1099 Quarterly Taxes in Massachusetts (2025-2026)
If you're self-employed in Massachusetts — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Massachusetts Department of Revenue (state). Massachusetts uses a flat 5.00% income tax, which makes estimating your state burden simpler than progressive states. But you still need to send the money on time to avoid underpayment penalties.
Massachusetts state income tax (2025)
Massachusetts uses a flat income tax rate of 5.00% on all taxable income above the standard deduction. There are no brackets — every dollar of taxable income is taxed at the same rate.
How to pay Massachusetts estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Massachusetts state estimated payments as well — most states piggyback on the federal schedule. Pay Massachusetts taxes through the Massachusetts Department of Revenue's online portal: mtc.dor.state.ma.us. You can also mail Form 1-ES with a check.
Massachusetts-specific quirk freelancers miss
Massachusetts has a flat 5% rate but adds the 'Millionaire's Tax' — an additional 4% surcharge on income over $1 million, bringing the effective top rate to 9% for high earners. Capital gains from short-term sales are taxed at 8.5% rather than 5%.
Common deductions for Massachusetts freelancers
- Massachusetts allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Massachusetts's rules for state conformity.
- MA does NOT conform to federal QBI deduction. Half-SE-tax deduction allowed.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Massachusetts taxable income.
- Self-employed health insurance premiums are deductible federally.