Side-by-side tax comparison between Massachusetts (5% top rate, flat) and New York (10.9% top rate, graduated). See which state lets you keep more at every salary level, and how cost of living changes the picture.
Massachusetts uses a flat income tax (5% flat + 4% surtax >$1M) while New York has a graduated system (4-10.9% + NYC local). On a $100K salary, Massachusetts takes $5,000 in state and local taxes compared to New York’s $7,085 \u2014 a difference of $2,085.
Because Massachusetts has flat brackets while New York is graduated, the gap between them changes at different income levels. Massachusetts’s flat rate is predictable, while New York’s graduated brackets may benefit lower earners but penalize higher incomes.
New York also has local income taxes (estimated at $0/year on $100K), which Massachusetts does not.
Massachusetts wins at 10 out of 10 salary levels tested. The advantage is consistent and significant across the income spectrum.
| Salary | Massachusetts | New York | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,320 | $31,486 | −$834 | Massachusetts |
| $50K | $39,855 | $38,813 | −$1,043 | Massachusetts |
| $60K | $47,390 | $46,139 | −$1,251 | Massachusetts |
| $75K | $57,788 | $56,224 | −$1,564 | Massachusetts |
| $100K | $74,125 | $72,040 | −$2,085 | Massachusetts |
| $120K | $87,195 | $84,693 | −$2,502 | Massachusetts |
| $150K | $106,251 | $103,124 | −$3,128 | Massachusetts |
| $200K | $138,887 | $134,717 | −$4,170 | Massachusetts |
| $250K | $170,764 | $165,552 | −$5,213 | Massachusetts |
| $300K | $200,329 | $194,074 | −$6,255 | Massachusetts |
Take-home pay only tells part of the story. Massachusetts has a cost of living index of 118 while New York is at 125 (national average = 100).
The cost of living gap is moderate. After adjustment, $100K has purchasing power of $62,818 in Massachusetts vs $57,632 in New York. The take-home winner also wins on purchasing power.
For a single earner at $100K filing jointly, take-home becomes $79,710 in Massachusetts and $77,625 in New York \u2014 a difference of $2,085. The gap remains similar regardless of filing status.
On paper, moving from New York to Massachusetts would save $2,085/year on a $100K salary, or $10,425 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
The $2,085/year savings is meaningful but probably not enough to justify a move on its own. However, combined with other factors like career growth, lifestyle preferences, or family proximity, it could tip the scale.