Massachusetts vs 
Kentucky
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
Kentucky
Extra take-home / year
$2,380
Per month
$198
Over 10 years
$23,800
Moving from Massachusetts → Kentucky 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 | Kentucky |
|---|---|---|
| Income tax | 5% · Flat 5% | 3.50% · Flat 3.50% |
| Combined sales tax | ~6.25% | ~6% |
| Effective property tax | ~1% | ~0.74% |
| Cost of living index | 147.8 | 92.5 |
| Median household income | $97,200 | $60,800 |
| Unemployment rate | 3.5% | 4.2% |
Dig into each state's paycheck
Massachusetts rate structure
Flat 5% state income tax on taxable wages (before credits).
Kentucky rate structure
Flat 3.50% state income tax on taxable wages (before credits).
Overview
Massachusetts (Flat 5%) vs Kentucky (Flat 3.50%). At $100,000 gross (single), Kentucky typically leaves you with about $2,380 more take-home than Massachusetts after federal, state, and FICA. Sales tax ~6.25% vs ~6%; property tax ~1% vs ~0.74%. Median household income (ACS 2024): $97,200 vs $60,800.
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 Kentucky minus Massachusetts.
| Gross | Massachusetts take-home | Kentucky take-home | Advantage |
|---|---|---|---|
| $50,000 | $39,415 | $40,605 | +$1,190 |
| $75,000 | $57,183 | $58,968 | +$1,785 |
| $100,000Headline | $73,300 | $75,680 | +$2,380 |
| $150,000 | $104,971 | $108,541 | +$3,570 |
| $200,000 | $137,167 | $141,927 | +$4,760 |
| $500,000 | $311,077 | $322,977 | +$11,900 |
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 24.3% in Kentucky. Local city taxes are not included unless noted.
$100k tax breakdown: Massachusetts vs Kentucky
Where a $100,000 paycheck goes after federal income tax, state income tax, and FICA (2026, single filer).
| Line item | Massachusetts | Kentucky |
|---|---|---|
| Gross pay | $100,000 | $100,000 |
| Federal income tax (est.) | $13,170 | $13,170 |
| State income tax | $5,000 | $3,500 |
| FICA (SS + Medicare) | $7,650 | $7,650 |
| Take-home pay | $73,300 | $75,680 |
| Effective total tax rate | 26.7% | 24.3% |
| Monthly take-home | $6,108 | $6,307 |
Federal estimates can differ slightly between states when state interactions affect taxable income. Combined sales tax ~6.25% (Massachusetts) vs ~6% (Kentucky); effective property tax ~1% vs ~0.74%.
Pros & cons: Massachusetts vs Kentucky
Tax structure, living costs, and lifestyle trade-offs beyond the paycheck number.
Massachusetts
Pros
- Higher median household income ($97,200 ACS 2024 vs $60,800)
- Lower unemployment rate (3.5% vs 4.2%)
- Modeled with our 2026 federal + state + FICA paycheck engine
Cons
- −State income tax (Flat 5%) reduces take-home vs a $0-income-tax peer
- −Roughly $2,380/year less take-home at $100k vs Kentucky
- −Higher effective property tax (~1% vs ~0.74% in Kentucky)
- −Higher cost of living index (147.8 vs 92.5; 100 = US average)
Kentucky
Pros
- Lower top/marginal state rate (Flat 3.50%) than Massachusetts (Flat 5%)
- About $2,380/year more take-home at $100k gross (single) vs Massachusetts
- Lower effective property tax (~0.74% vs ~1% in Massachusetts)
- Lower cost of living index (92.5 vs 147.8; 100 = US average)
Cons
- −Lower median household income ($60,800 ACS 2024 vs $97,200)
- −Higher unemployment rate (4.2% vs 3.5%)
- −Local city/county taxes and credits are not fully modeled in the headline ladder
Who wins when
Quick read on when each state is the better fit — beyond the headline tax number.
- Kentucky wins on take-home pay at every salary band in our ladder (single filer, standard deduction).
- Massachusetts: Higher median household income ($97,200 ACS 2024 vs $60,800)
- Massachusetts: Lower unemployment rate (3.5% vs 4.2%)
- Kentucky: Lower top/marginal state rate (Flat 3.50%) than Massachusetts (Flat 5%)
- Kentucky: About $2,380/year more take-home at $100k gross (single) vs Massachusetts
How we calculate Massachusetts vs Kentucky
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 Kentucky's rules as modeled in our US calculator (Flat 5% vs Flat 3.50%).
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 ~6%) and property tax (~1% vs ~0.74%) are context metrics, not subtracted from the take-home ladder.
Cost of living. COL indexes (147.8 vs 92.5, 100 = US average) and median household income ($97,200 vs $60,800) help interpret whether a paycheck win buys more in real life. For city-level equivalent salary, use the Massachusetts → Kentucky relocation calculator.
Frequently asked questions
Common questions about Massachusetts vs Kentucky taxes, take-home pay, and relocation.
Moving Massachusetts → Kentucky?
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.