Updated September 5, 2026. Quick answer: No. Massachusetts has not adopted the federal rule that taxes Social Security, so none of it is included in state gross income.
Confidence note: high. This page is scoped to Social Security taxation specifically. For the state’s full retirement-tax picture (pensions, tax rates, estate and probate), see how Massachusetts taxes retirement income generally.
How Massachusetts taxes Social Security benefits
| State personal income tax | Yes |
|---|---|
| Social Security treatment | Not taxed |
| How it works | M.G.L. c. 62, § 2(a)(2)(H) excludes “social security benefits included in federal gross income under section eighty-six of the Code” from Massachusetts gross income outright, regardless of the amount taxable federally. |
| Income threshold / phase-out | No income threshold or age test; full exemption at every income level. |
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How our partner relationships workFigures verified against the Massachusetts General Laws c. 62, § 2 text on malegislature.gov on September 29, 2026.
Statute and sources
Governing citation: M.G.L. c. 62, § 2(a)(2)(H).
Read September 5, 2026.
Related: how Massachusetts taxes retirement income generally · does Massachusetts tax Roth conversions? · Roth conversion taxes, all 51 jurisdictions.
General information drawn from each state’s own published statutes and revenue-department guidance, not legal, tax or financial advice. Figures and exemption amounts are current as of the date in the quick answer, are set by state law, and can change by future legislation; any pending bill named on this page is not yet law. This page cannot see your own return, which governs. We are not a law firm, a tax adviser, or a fiduciary, and this is not personalized advice.