Massachusetts has a flat 5% income tax plus a 4% surtax on income over $1M. Boston is a major tech and healthcare freelance hub.
Massachusetts has a flat 5% income tax for most income. A 4% surtax applies to income over $1 million (the "Millionaire Tax" passed by voters in 2022).
Use our 1099 calculator — select California from the state dropdown for your exact federal + state total.
Massachusetts does not have a standard deduction. It allows a personal exemption of $4,400 for single filers. MA taxes nearly all of your income at 5%.
Massachusetts PFML is 0.88% of wages. Self-employed workers can opt in for paid leave benefits — worth considering if you might need family or medical leave.
Pay at masstaxconnect.dor.state.ma.us. Same dates as federal.
$20K SEP-IRA saves $1,000 in MA tax at 5%.
MA conforms to federal home office rules.
67¢/mile reduces MA taxable income.
MA generally conforms to federal QBI deduction.
No Boston city income tax on individuals.
These are estimates. Use the 1099 tax calculator with California selected for your exact number based on your deductions.
California has progressive rates from 1% to 13.3%. Most freelancers earning $50,000–$100,000 pay a 9.3% marginal rate. Use our 1099 tax calculator with California selected for your exact amount.
Yes. Pay federal quarterly estimated taxes at irs.gov/payments and California taxes at ftb.ca.gov. Same 4 deadlines: Apr 15, Jun 16, Sep 15, Jan 15.
Only $5,202 for single filers versus the federal $14,600. This means California taxes $9,398 more of your income than the IRS. At 9.3%, that costs you an additional $874 in state tax.
No. California does not conform to the federal 20% Qualified Business Income (QBI) deduction. Your California taxable income will be higher than your federal taxable income as a result.
At $80,000 net income: save 38–42%. This covers federal SE tax (~14%), federal income tax (~18%), and California state tax (~8–9%). Use the 1099 calculator for your exact number.
ClickTaxEasy calculates your federal + Massachusetts quarterly payments automatically based on your tracked income.
Try ClickTaxEasy Free →Free: 2 questions/day · Pro $5/mo · Cancel anytime