Massachusetts Sales Tax Calculator
Calculate the exact sales tax for any purchase in Massachusetts. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
MA Base State Rate: 6.25%
Essex
Total Amount
$106.25
$100.00 + $6.25 tax
Tax Components
Massachusetts Sales Tax Highlights
Massachusetts has a 6.25% state sales tax
No local sales taxes
Clothing under $175 is exempt
Groceries exempt
Massachusetts Sales Tax FAQ
What is Massachusetts's sales tax rate?
Massachusetts has a flat 6.25% sales tax. Clothing items under $175 and groceries are exempt.
Massachusetts Sales Tax Rate Structure in 2026
Massachusetts imposes a flat 6.25% state sales tax with no local sales taxes. The rate is uniform across the entire state — Boston, Cambridge, Worcester, Springfield, and every other municipality charge exactly 6.25%.
Massachusetts also imposes a 0.75% convention center financing surcharge in certain regions (Boston, Springfield, Worcester) on hotel/motel room occupancy, but this is separate from the general sales tax.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Boston (Suffolk Co.) | 6.25% | 0% | 6.25% |
| Cambridge (Middlesex Co.) | 6.25% | 0% | 6.25% |
| Worcester (Worcester Co.) | 6.25% | 0% | 6.25% |
| Springfield (Hampden Co.) | 6.25% | 0% | 6.25% |
| Salem (Essex Co.) | 6.25% | 0% | 6.25% |
The flat, no-local-tax structure means Massachusetts is one of the simpler states for sales tax compliance. Businesses never need to look up location-specific rates for the general sales tax.
Tax-Exempt Items and Special Rules in Massachusetts
Massachusetts offers a notable clothing exemption: individual clothing items priced at $175 or less are completely exempt from sales tax. For clothing priced above $175, only the amount exceeding $175 is taxable at 6.25%. For example, a $200 jacket incurs tax only on $25 (the amount above the threshold), resulting in $1.56 of tax rather than $12.50.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | All food for home consumption |
| Clothing ($175 or less) | Exempt | Per-item threshold; only excess over $175 taxed |
| Clothing (over $175) | Partial — 6.25% | Tax only on amount exceeding $175 |
| Prescription drugs | Exempt | All prescription medications |
| Over-the-counter medicine | Exempt | Non-prescription drugs also exempt |
| Electricity and gas | Exempt | Residential utilities exempt |
| Meals (restaurants) | Yes — 6.25% | Local option meal tax of 0.75% may also apply |
Massachusetts communities may impose a local meals tax of up to 0.75% on restaurant meals and prepared food (in addition to the 6.25% state rate). This is the only local sales tax component available in Massachusetts, and it applies exclusively to prepared food — not general merchandise.
Filing and Compliance for Massachusetts Sales Tax
The Massachusetts Department of Revenue (DOR) administers all sales tax. Businesses register through the MassTaxConnect online portal. Filing frequency: monthly (annual liability over $1,200), quarterly ($201–$1,200), or annually ($200 or less).
Massachusetts adopted economic nexus effective October 1, 2019, requiring remote sellers with more than $100,000 in Massachusetts sales in the preceding calendar year to collect and remit tax. The 200-transaction threshold was eliminated — only the dollar threshold applies.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in annual Massachusetts sales |
| Marketplace facilitator rule | Yes — effective October 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Massachusetts Department of Revenue (DOR) |
| Late filing penalty | 1% per month on unpaid tax (up to 25%) plus interest |
| Sourcing method | Destination-based |
Massachusetts is not a member of the Streamlined Sales Tax agreement. However, the flat statewide rate and absence of local general sales taxes make compliance straightforward. The main complexity is correctly applying the $175 clothing threshold and the distinction between taxable prepared food and exempt grocery items.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Massachusetts DOR
Official Massachusetts tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.