Mortgage Interest Deduction in Massachusetts
State income tax rate
9%
Itemized deductions allowed
❌ No
State-Level Mortgage Interest Deduction
Massachusetts has a 9% top rate (including the 4% surtax on income above $1M) but does not allow a mortgage interest deduction on personal residences. Under Massachusetts Directive 86-8, interest on home mortgages is not deductible at the state level — only interest on rental or business property qualifies.