$15 an hour is $31,200 a year before tax, and about $25,766 after modelled 2026 tax for a single filer in Massachusetts.
Single filer, no pre-tax deductions, 40 hours a week for 52 weeks.
| Category | Annual | Monthly | Per hour | Share of gross |
|---|---|---|---|---|
| Gross pay | $31,200 | $2,600 | $15.00 | 100% |
| Federal income tax | $1,564 | $130 | $0.75 | 5% |
| Social Security | $1,934 | $161 | $0.93 | 6.2% |
| Medicare | $452 | $38 | $0.22 | 1.5% |
| Massachusetts income tax | $1,340 | $112 | $0.64 | 4.3% |
| Massachusetts payroll assessments | $144 | $12 | $0.07 | 0.5% |
| Estimated take-home | $25,766 | $2,147 | $12.39 | 82.6% |
Across 2,080 paid hours a year at 40 hours a week. State income tax only — local and municipal taxes are excluded.
The $16,100 standard deduction leaves $15,100 of taxable income, which puts the last dollar in the 12% federal bracket. Only $2,700 of it is actually taxed at 12% — the income below $12,400 is taxed at the lower rates first, which is why the effective rate lands well under the bracket number. The 12% band runs to $50,400, so a raise of about $35,300 would be needed before any dollar is taxed at 22%.
Massachusetts runs a graduated schedule of 2 bands. After $4,400 of state deductions it taxes $26,800, putting the top dollar in the 5% band and producing $1,340 of state tax — 4.29% of gross pay. Its 5% band ends at $1,107,750 of state taxable income, $1,080,950 above where this salary lands.
Federal income tax of $1,564 on $31,200 of gross pay is 5.01% of the salary, against a 12% marginal bracket — a gap of about 7.0 points. The bracket describes the next dollar earned, not the pay already earned, and quoting the bracket as the tax rate overstates the bill by $2,180 at this salary.
A dollar more an hour is $2,080 more a year at 2,080 paid hours. Against a combined marginal rate of about 24.65% -- the 12% federal band, Massachusetts's 5%, 1.45% Medicare and 6.2% Social Security -- roughly $1,567 of that reaches the bank, or about $0.75 of the extra dollar.
$15 an hour across 52 weeks, at different weekly hours.
| Hours a week | Per week | Per year |
|---|---|---|
| 20 hours | $300 | $15,600 |
| 25 hours | $375 | $19,500 |
| 30 hours | $450 | $23,400 |
| 35 hours | $525 | $27,300 |
| 40 hours | $600 | $31,200 |
| 45 hours | $675 | $35,100 |
| 50 hours | $750 | $39,000 |
$15 an hour in Massachusetts works out to about $25,766 a year after modelled 2026 federal, FICA, and state tax for a single filer — roughly $12.39 for every hour worked.
$15 an hour is $31,200 a year before tax at 40 hours a week for 52 weeks.
About 17.4% of gross pay, combining federal, FICA, and Massachusetts state tax for a single filer with no pre-tax deductions.
40 paid hours a week for 52 weeks, with no unpaid leave or overtime premium. Take-home is a 2026 estimate for a single filer with no pre-tax deductions and excludes local taxes.
Massachusetts’s tax treatment traces to Massachusetts DOR — 2026 Form 1-ES instructions (surtax threshold) and tax rates. Sources were reviewed through August 9, 2026.
Read the calculation methodology