What is the Massachusetts state sales tax rate?

Massachusetts levies a flat statewide sales tax of 6.25% on most retail sales of tangible personal property. This rate is set by the Massachusetts Legislature and administered by the Massachusetts Department of Revenue (DOR). It has been 6.25% since August 2009.

Does Massachusetts have a local sales tax on general merchandise?

No. Massachusetts does not permit cities or counties to add a general local sales tax on top of the 6.25% state rate. Every general merchandise purchase in the state is taxed at exactly 6.25%. This is one of the simplest structures among US states — no ZIP-code lookup is needed for everyday retail.

What is the Massachusetts meals tax and who pays it?

In addition to the 6.25% state meals tax on restaurant meals and qualifying prepared foods, Massachusetts allows cities and towns to adopt a local meals tax of up to 0.75%. When a municipality opts in, the combined rate on qualifying meals is 7.00%. Many large cities — including Boston, Cambridge, Worcester, and Springfield — have adopted the full 0.75% local add-on. Use the restaurant meals preset in this calculator for those locations.

Are clothing items taxed in Massachusetts?

No, with a common exception. Individual clothing items priced below $175 per item are fully exempt from the 6.25% sales tax. Items at or above $175 are taxed only on the amount exceeding $175. For example, a $200 garment incurs tax on $25, giving a tax of $1.56. This calculator uses the standard rate on non-exempt goods and does not model the per-item clothing threshold.

How do I reverse-calculate to find the pre-tax amount from a Massachusetts total?

Switch to "Remove tax from a total" mode and enter the total you paid. The formula is Pre-tax = Total divided by (1 + combined rate). For a $106.25 receipt at 6.25%, the pre-tax price is $100.00 and the tax is $6.25. The calculator handles this instantly for any combined rate you choose.

What items are exempt from Massachusetts sales tax?

Beyond clothing under $175 per item, Massachusetts exempts groceries (food for home consumption), prescription drugs and most non-prescription medicines, and several other categories. This calculator is designed for standard taxable retail purchases — consult mass.gov/dor or a tax professional for guidance on specific exemptions.

Massachusetts Sales Tax Calculator

Massachusetts is one of the most straightforward states in the country for sales-tax calculations. There is a single flat statewide rate of 6.25% that applies uniformly to every taxable retail purchase, from Boston to the Berkshires. Unlike states such as California or New York, Massachusetts does not allow counties or cities to add a general local sales-tax surcharge — so for ordinary merchandise you never need a ZIP-code lookup. The only local add-on that exists is the optional local meals tax (up to 0.75%), which applies to restaurant meals in municipalities that have chosen to adopt it.

This calculator handles both directions: add the 6.25% Massachusetts sales tax to a pre-tax price to get the final total, or reverse it to recover the pre-tax amount from a total you already paid. An optional local rate field lets you include the meals tax or any custom rate you need to model.

How it works

Add-tax mode (pre-tax to total)

The calculator multiplies your pre-tax amount by the combined rate (state + any local add-on):

Tax = Pre-tax amount x Combined rate

Total = Pre-tax amount + Tax

For example, a $150 purchase at the standard MA rate of 6.25%:

Tax = $150 x 0.0625 = $9.38
Total = $150 + $9.38 = $159.38

Remove-tax mode (total to pre-tax)

When you have the final amount and need to work back to the price before tax:

Pre-tax = Total paid / (1 + Combined rate)

Tax = Total paid - Pre-tax

For the same example: $159.38 / 1.0625 = $150.00 pre-tax, $9.38 tax.

The Massachusetts 6.25% state rate

The 6.25% rate has been in force since 1 August 2009 and is set by the Massachusetts Legislature. It is a single-tier rate — there are no sub-components or mandatory local add-ons for general merchandise. The state legislature would need to pass new legislation to change it.

Transaction type	State rate	Local add-on	Combined
General merchandise (statewide)	6.25%	0%	6.25%
Restaurant meals in Boston/Cambridge/Worcester/Springfield	6.25%	0.75%	7.00%
Clothing per item under $175	Exempt	—	0%
Groceries and food for home consumption	Exempt	—	0%
Prescription drugs	Exempt	—	0%

Worked example — retail invoice

A Boston retailer sells audio equipment to a customer. The items total $480.00 pre-tax (general merchandise, not clothing, so fully taxable):

State tax (6.25%): $480.00 x 0.0625 = $30.00
Local add-on: $0.00 (no local general merchandise tax in MA)
Total sales tax: $30.00
Invoice total: $510.00

Now suppose the same customer also orders a catered lunch in Boston worth $75.00:

State meals tax (6.25%): $75.00 x 0.0625 = $4.69
Boston local meals tax (0.75%): $75.00 x 0.0075 = $0.56
Combined meals tax (7.00%): $5.25
Total paid for lunch: $80.25

Use the local add-on field (set to 0.75%) when calculating restaurant meal totals in cities with the local meals tax option.

Typical combined rates at a glance

Because Massachusetts has no county-level general sales tax, the combined rate for most purchases is simply the flat 6.25% statewide — one of the cleanest structures in the US. The only variation is the optional local meals tax:

Location	General merchandise	Restaurant meals
Anywhere in Massachusetts	6.25%	6.25% to 7.00%
Boston, Cambridge, Worcester, Springfield	6.25%	7.00%
Cities or towns without local meals option	6.25%	6.25%

Every figure is calculated in your browser — no numbers are uploaded or stored anywhere.