State guide · MA
Massachusetts sales tax and property tax
A clothing rule that taxes only the slice of the price above $175, a summer weekend when almost everything is tax free, and property tax set by each city and town.
Facts read on official Massachusetts pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6.25%
- Local sales taxes
- None
- Groceries
- Exempt from the state rate
- Clothing
- Exempt under $175 an item
- Median property tax
- $6,080
- Effective property rate
- 1.00% · #19 of 51
Massachusetts charges 6.25% on goods and telecommunications, with no local sales tax, and its clothing rule is the one to understand: an item of clothing or footwear is tax free up to $175, and above that only the excess is taxed, so a $200 suit owes $1.56 and a $520 parka $21.56. Groceries and prescription drugs are exempt. Restaurant meals, take-out included, pay 6.25%, or 7% in towns that adopted the 0.75% local meals excise. Each August a two-day holiday removes the tax on most items up to $2,500. Property tax is purely municipal: assessors value homes at full and fair cash value, towns may tax homes at a lower rate than businesses, and Proposition 2½ limits each town's total levy. The Census median bill is $6,080, rank 5 of 51, on homes worth a median $607,400, a ratio of 1.00% that ranks 19. There is no statewide homestead exemption; seniors rely on local exemptions and the Senior Circuit Breaker income tax credit.
Total to pay
$106.25
Sales tax $6.25 · 6.25% of the price
| Price before tax | $100.00 |
| State tax · 6.25% | $6.25 |
| Local tax · not charged on this item | $0.00 |
| Total | $106.25 |
Rule applied: general state rate. How this is calculated.
Sales tax in Massachusetts
The clothing threshold works on each item and on the excess only, which makes Massachusetts the opposite of a cliff. A $60 shirt owes $0.00. A pair of $250 boots is taxed on $75, for $4.69. A $520 winter parka is taxed on $345, for $21.56, where a flat 6.25% would have cost $32.50. The exemption covers everyday clothing and shoes; athletic and protective gear, handbags, jewelry and other accessories are taxed in full. Select "Clothing" in the calculator above to apply the rule to your own price.
The August 8 and August 9, 2026 holiday covered most retail items of $2,500 or less bought for personal use, so a $1,800 laptop saved $112.50. The limit is a cliff, unlike the clothing rule: a $2,900 sofa bought that weekend paid the full $181.25. Meals, cars, boats, utilities, telecom, tobacco, marijuana and alcohol were excluded.
Several purchases have their own procedure. A car buyer pays the 6.25% tax straight to the Commonwealth on Form RTA within 10 days, not to the dealer. Restaurant meals pay the meals tax: a $120 dinner owes $8.40 in a town with the local excise. Music, video and e-books downloaded electronically are not taxed, but software is. Residents who bought items elsewhere without tax report use tax on Form 1, with a safe-harbor estimate allowed for items under $1,000.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6.25% | no | 6.25% state sales and use tax on tangible personal property and telecommunications services. There is no general local sales tax; cities and towns may add a 0.75% local option meals excise on restaurant meals. |
| Groceries (food for home) | 0% | no | Food for human consumption is exempt (other than meals sold by restaurants, which are taxable including take-out). Baked goods sold in units of 6 or more for take-out and vending snacks under $3.50 are exempt; vitamins and dietary supplements are taxable. |
| Clothing | 0% under $175, then 6.25% | no | Clothing and footwear are exempt up to $175 per item; above that, tax applies only to the amount over $175 (a $200 suit pays $1.56). Athletic or protective gear, handbags, jewelry and accessories are taxable. |
| Prescription drugs | 0% | no | |
| Restaurant meals (including take-out) | 6.25% | Plus 0.75% local option meals excise where adopted. | |
| Motor vehicles and trailers | 6.25% | The buyer pays the tax directly to the Commonwealth (Form RTA) within 10 days of purchase, not to the dealer. |
Local sales taxes
Massachusetts has no local sales taxes: Local option meals excise: 0.75% on top of the 6.25% sales tax on meals (7% total).
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Massachusetts Sales Tax Holiday | August 8, 2026 to August 9, 2026 | most retail items of $2,500 or less bought for personal use; excludes meals, motor vehicles, motorboats, telecom, utilities, tobacco, marijuana and alcohol |
Worth knowing about Massachusetts sales tax
- Clothing is tax-free up to $175 per item; above that only the excess is taxed, so a $200 suit carries $1.56 of tax. source
- The 2026 sales tax holiday was Saturday August 8 and Sunday August 9: items up to $2,500 each were tax-free for personal use. source
- During the holiday, an item costing more than $2,500 is taxed on its full price, not just the excess. source
- Restaurant meals cost 7% in towns that adopted the 0.75% local option meals excise. source
- Digital music, video and e-books are not taxed when delivered electronically, but software and remote software access are. source
- Residential electricity, gas and heating fuel are exempt, as is local residential phone service up to $30 a month. source
- Remote sellers must register once their Massachusetts sales exceed $100,000 in a calendar year. source
Property tax in Massachusetts
Every Massachusetts property tax dollar goes to a city or town. Local assessors value each parcel at its full and fair cash value as of January 1 and classify it as residential, open space, commercial or industrial; the Department of Revenue's Division of Local Services certifies those values every five years. Since 1978, a community can choose classification and shift part of the burden from homes to commercial, industrial and personal property, which is why two neighboring towns with similar values can post very different residential rates. Payment dates, too, are set by each community.
Proposition 2½ caps the levy, not the bill. It limits how much property tax a community can raise in total, and going above that limit takes an override or an exclusion approved by voters. An individual assessment can still rise sharply when the market does. Applied to a $750,000 house, the statewide median ratio of 1.00% gives about $7,508 a year.
Massachusetts has no statewide homestead exemption. Relief comes from local exemptions under Chapter 59, section 5, for qualifying seniors, surviving spouses, veterans and blind owners, filed with local assessors, and from the Senior Circuit Breaker credit on the state income tax: homeowners and renters 65 or older whose property tax, plus half of water and sewer charges, is more than 10% of income can claim up to $2,820 for tax year 2025, with income limits of $75,000 single, $94,000 head of household and $112,000 joint, and a home assessed at no more than $1,298,000. A senior with $48,000 of income and the median bill of $6,080 is $1,280 above the 10% line, so the credit would reach $1,280. Since November 1, 2024, an owner who loses a home to a tax foreclosure keeps the excess equity from the sale.
Property tax on a home in Massachusetts
Typical bill per year
$6,080
| Per month | $507 |
| Median effective rate in Massachusetts | 1.00% |
| Median bill paid | $6,080 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Massachusetts |
|---|---|
| Median home value (owner-occupied) | $607,400 |
| Median real estate taxes paid | $6,080 |
| with a mortgage | $6,089 |
| without a mortgage | $6,062 |
| Effective rate (tax ÷ value) | 1.00% |
| Rank by effective rate (1 = highest) | 19 of 51 |
| Rank by median bill | 5 of 51 |
How the taxable value is set
Local assessors must value all property at its full and fair cash value as of January 1 and classify it as residential, open space, commercial or industrial; communities may shift part of the tax burden from residential to commercial, industrial and personal property. DOR reviews each community's assessments every five years. Proposition 2½ (G.L. c. 59, s. 21C) limits each community's total levy; overrides and exclusions require voter approval. Who levies the tax: cities and towns only (local property tax); the Department of Revenue's Division of Local Services certifies assessments and enforces Proposition 2½
Other property tax relief
- Senior Circuit Breaker Tax Credit. Refundable income tax credit for homeowners and renters 65+ whose property tax (plus half of water/sewer) exceeds 10% of income; maximum $2,820 for tax year 2025; income limits $75,000 single, $94,000 head of household, $112,000 joint; home assessed at no more than $1,298,000. source
- Local exemptions (G.L. c. 59, s. 5). Exemptions for blind persons, qualifying seniors, surviving spouses, minor children and elderly persons, and veterans, filed with local assessors. source
Worth knowing about Massachusetts property tax
- Seniors can get up to $2,820 back on their income tax (2025) when property tax exceeds 10% of their income. source
- Since 1978, cities and towns may tax residential property at a lower rate than commercial and industrial property (classification). source
- The Department of Revenue certifies each community's property values every five years. source
- Proposition 2½ limits how much property tax a town can raise in total; going above requires an override or exclusion vote. source
- Since November 1, 2024, an owner whose home is foreclosed for unpaid taxes is entitled to the excess equity from the sale. source