Massachusetts vs 
Illinois
Take-home pay after federal tax, state income tax, and FICA — calculated with the same engine as our paycheck calculator.
By Sammy S. · Founder · AuthorUpdated for 2026
Winner at $100k
Illinois
Extra take-home / year
$930
Per month
$78
Over 10 years
$9,300
Moving from Massachusetts → Illinois at $100,000
Metric vs metric
Lower tax and cost figures generally favor the highlighted cell. Rate structure notes sit under each state's calculator link.
| Metric | Massachusetts | Illinois |
|---|---|---|
| Income tax | 5% · Flat 5% | 4.95% · Flat 4.95% |
| Combined sales tax | ~6.25% | ~8.98% |
| Effective property tax | ~1% | ~1.88% |
| Cost of living index | 147.8 | 95.1 |
| Median household income | $97,200 | $77,800 |
| Unemployment rate | 3.5% | 4.5% |
Dig into each state's paycheck
Massachusetts rate structure
Flat 5% state income tax on taxable wages (before credits).
Illinois rate structure
Flat 4.95% state income tax on taxable wages (before credits).
Overview
Massachusetts (Flat 5%) vs Illinois (Flat 4.95%). At $100,000 gross (single), Illinois typically leaves you with about $930 more take-home than Massachusetts after federal, state, and FICA. Sales tax ~6.25% vs ~8.98%; property tax ~1% vs ~1.88%. Median household income (ACS 2024): $97,200 vs $77,800.
Take-home by income
Net pay after federal income tax, state income tax, and FICA — single filer, standard deduction, no dependents (2026). Advantage is take-home in Illinois minus Massachusetts.
| Gross | Massachusetts take-home | Illinois take-home | Advantage |
|---|---|---|---|
| $50,000 | $39,415 | $39,880 | +$465 |
| $75,000 | $57,183 | $57,880 | +$697 |
| $100,000Headline | $73,300 | $74,230 | +$930 |
| $150,000 | $104,971 | $106,366 | +$1,395 |
| $200,000 | $137,167 | $139,027 | +$1,860 |
| $500,000 | $311,077 | $315,727 | +$4,650 |
Assumptions: single filer, standard deduction, no dependents, tax year 2026. At $100k: FICA ≈ $7,650 in both states; effective total tax rate ≈ 26.7% in Massachusetts vs 25.8% in Illinois. Local city taxes are not included unless noted.
$100k tax breakdown: Massachusetts vs Illinois
Where a $100,000 paycheck goes after federal income tax, state income tax, and FICA (2026, single filer).
| Line item | Massachusetts | Illinois |
|---|---|---|
| Gross pay | $100,000 | $100,000 |
| Federal income tax (est.) | $13,170 | $13,170 |
| State income tax | $5,000 | $4,950 |
| FICA (SS + Medicare) | $7,650 | $7,650 |
| Take-home pay | $73,300 | $74,230 |
| Effective total tax rate | 26.7% | 25.8% |
| Monthly take-home | $6,108 | $6,186 |
Federal estimates can differ slightly between states when state interactions affect taxable income. Combined sales tax ~6.25% (Massachusetts) vs ~8.98% (Illinois); effective property tax ~1% vs ~1.88%.
Pros & cons: Massachusetts vs Illinois
Tax structure, living costs, and lifestyle trade-offs beyond the paycheck number.
Massachusetts
Pros
- Lower combined sales tax (~6.25% vs ~8.98% in Illinois)
- Lower effective property tax (~1% vs ~1.88% in Illinois)
- Higher median household income ($97,200 ACS 2024 vs $77,800)
- Lower unemployment rate (3.5% vs 4.5%)
Cons
- −State income tax (Flat 5%) reduces take-home vs a $0-income-tax peer
- −Roughly $930/year less take-home at $100k vs Illinois
- −Higher cost of living index (147.8 vs 95.1; 100 = US average)
Illinois
Pros
- Lower top/marginal state rate (Flat 4.95%) than Massachusetts (Flat 5%)
- About $930/year more take-home at $100k gross (single) vs Massachusetts
- Lower cost of living index (95.1 vs 147.8; 100 = US average)
Cons
- −Higher combined sales tax (~8.98% vs ~6.25% in Massachusetts)
- −Higher effective property tax (~1.88% vs ~1% in Massachusetts)
- −Lower median household income ($77,800 ACS 2024 vs $97,200)
- −Higher unemployment rate (4.5% vs 3.5%)
Who wins when
Quick read on when each state is the better fit — beyond the headline tax number.
- Illinois wins on take-home pay at every salary band in our ladder (single filer, standard deduction).
- Massachusetts: Lower combined sales tax (~6.25% vs ~8.98% in Illinois)
- Massachusetts: Lower effective property tax (~1% vs ~1.88% in Illinois)
- Illinois: Lower top/marginal state rate (Flat 4.95%) than Massachusetts (Flat 5%)
- Illinois: About $930/year more take-home at $100k gross (single) vs Massachusetts
How we calculate Massachusetts vs Illinois
Tax engine. Federal income tax uses 2026 IRS brackets and the standard deduction for a single filer. FICA includes Social Security and Medicare employee shares. State income tax applies Massachusetts's and Illinois's rules as modeled in our US calculator (Flat 5% vs Flat 4.95%).
What's included. Wage income only — no capital gains, self-employment tax, itemized deductions, credits, or local city wage taxes (e.g. NYC) unless noted. Sales tax (~6.25% vs ~8.98%) and property tax (~1% vs ~1.88%) are context metrics, not subtracted from the take-home ladder.
Cost of living. COL indexes (147.8 vs 95.1, 100 = US average) and median household income ($97,200 vs $77,800) help interpret whether a paycheck win buys more in real life. For city-level equivalent salary, use the Massachusetts → Illinois relocation calculator.
Frequently asked questions
Common questions about Massachusetts vs Illinois taxes, take-home pay, and relocation.
Moving Massachusetts → Illinois?
Model cost-of-living equivalent salary, or open each state's paycheck calculator with your filing status and deductions.
Related tools
Estimates only for tax year 2026. Not tax advice — verify with your state tax agency or a CPA before relocating. Figures assume a single filer with the standard deduction and no dependents.