Take-home pay in Massachusetts by business structure

At $100,000 of profit, an owner in Massachusetts keeps $77,140 as an S corporation and $73,208 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$77,140 a year

kept from $100,000 of profit as an S corporation in Massachusetts, after every tax and fee counted here. That is $9,305 more than as a C corporation.

Massachusetts, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$26,792	$73,208	73%
Single-member LLC	$27,116	$72,884	73%
LLC taxed as an S corp	$23,171	$76,829	77%
S corporation most	$22,860	$77,140	77%
C corporation	$32,165	$67,835	68%

What Massachusetts takes from a business owner

Massachusetts taxes personal income in 2 brackets, from 5% to 9% (2026, single filer).mass.gov, checked Oct 23, 2026
An LLC pays the state Annual Report, $500 a yearsec.state.ma.us, checked Oct 23, 2026.
Massachusetts corporate excise minimum (S corporation) applies to LLC as S corp, S corpmass.gov, checked Oct 23, 2026.
An S corp in Massachusetts can elect to pay the state's income tax itself, a pass-through entity tax of 5%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalbakertilly.com.
An S corp owner on payroll pays Massachusetts unemployment tax at 2.42% on the first $15,000 of salary in the first yearoui.doleta.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,165	$37,803	$37,281	$37,622	$35,357
$100,000	$73,208	$72,884	$76,829	$77,140	$67,835
$150,000	$105,643	$105,317	$111,937	$112,242	$96,366
$250,000	$172,099	$171,816	$180,515	$180,820	$155,185
$500,000	$308,435	$308,141	$333,899	$334,174	$296,064

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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