{"place":"Boston, MA","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/boston-ma","state":{"code":"MA","name":"Massachusetts","slug":"massachusetts","incomeTax":{"type":"flat","flatRate2026":5,"lowestRate2026":null,"topRate2026":9,"topRateStartsSingle":1107750,"notes":"Most income is taxed at a flat 5%. For 2026, a 4% surtax applies to taxable income over $1,107,750 (the same threshold for every filing status), for a 9% top marginal rate. Short-term capital gains are taxed at 8.5%, and long-term gains on collectibles at 12% (after a 50% deduction).","source":"https://www.mass.gov/info-details/tax-rates"},"estimatedTax":{"form":"Form 1-ES","rule":"Residents and nonresidents must pay estimated tax if they expect to owe more than $400 on income not subject to withholding. The 4% surtax must be included.","schedule":"Same dates as federal (April 15, June 15, Sept. 15, 2026, and Jan. 15, 2027).","source":"https://www.mass.gov/doc/2026-form-1-es-estimated-tax-payment-vouchers-instructions-and-worksheets/download"},"minimumWage2026":{"standard":15,"tippedCash":6.75,"tipCreditAllowed":true,"notes":"The $15.00 rate has been in place since 2023 (M.G.L. c. 151, § 1), with no increase in 2026. The cash wage for tipped service employees is $6.75 (§ 7).","source":"https://www.mass.gov/info-details/massachusetts-law-about-minimum-wage"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Independent Contractor Law ABC test (M.G.L. c. 149, § 148B)","summary":"Anyone performing services is an employee for wage-and-hour purposes unless the business proves all three parts: the worker is free from control, the work is outside the business's usual course, and the worker runs an independently established business of the same kind. Misclassification can bring criminal and civil penalties.","source":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148b"},{"name":"Attorney General settlement with Uber and Lyft (2024)","summary":"Rideshare drivers must earn at least $32.50 per hour of engaged time (en route to and carrying riders), not counting tips. The floor rises each January by the lower of 3% or inflation. The settlement also requires paid sick leave, occupational accident insurance, and a health stipend.","source":"https://www.mass.gov/doc/attorney-general-and-uberlyft-settlement-agreement/download"},{"name":"Rideshare driver unionization law (M.G.L. c. 150F, 2024 ballot Question 3)","summary":"Rideshare drivers who are independent contractors can bargain collectively. On May 22, 2026, the state Department of Labor Relations certified the App Drivers Union (SEIU/IAM) as the industry-wide union for Uber, Lyft, and other covered rideshare companies. Under M.G.L. c. 150F, § 6, agreements must be approved by a majority of voting drivers and then by the Secretary of Labor.","source":"https://www.mass.gov/info-details/rideshare-driver-unionization"}],"notes":"Massachusetts has no state gross receipts tax on sole proprietors. LLCs, including single-member LLCs, pay a $500 annual report filing fee to the Secretary of the Commonwealth (M.G.L. c. 156C, § 12)."},"stateRetirementProgram":{"state":"Massachusetts","code":"MA","programName":"Massachusetts Defined Contribution CORE Plan","status":"active","employerMandate":null,"mandateMin":null,"keyDates":"Signed into law 2012; launched October 27, 2017 as the first state-facilitated multiple-employer plan in the country.","covers1099":false,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"Not an auto-IRA and not a mandate. A voluntary 401(k) multiple-employer plan open to Massachusetts nonprofit employers only (historically 20 or fewer employees; a reported expansion to 100 in the FY26 budget is sourced only to a commercial compliance page — unverified). Georgetown CRI counts it among the 17 open state programs.","lastVerified":"2026-09-09"},"city":{"slug":"boston-ma","name":"Boston","stateCode":"MA","county":"Suffolk County","population":672973,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[],"businessLicense":{"required":null,"summary":"A person who runs a business under a name other than their own legal name (a DBA or trade name) must file a Business Certificate with the Boston City Clerk: $65 filing fee (plus $35 if you do not live in Massachusetts), renewed every four years. Certain activities (for example food, alcohol, or transporting people) need separate city licenses.","source":"https://www.boston.gov/departments/city-clerk/how-apply-business-certificate"},"gigLaws":[{"name":"Massachusetts Uber/Lyft driver pay and benefits standard (statewide, from the 2024 Attorney General settlement)","summary":"Uber and Lyft must guarantee Massachusetts drivers a minimum of $34.48 per hour of engaged (active) time, raised each January 15, plus paid sick leave paid at $21.22 per hour (rate since January 15, 2026; up to 40 hours a year) and a 2026 health-insurance stipend of $405 per month for drivers averaging 25+ active hours a week ($202.50 for 15 to 25 hours).","source":"https://www.uber.com/us/en/blog/massachusetts-driver-benefits"},{"name":"Massachusetts rideshare driver union law (M.G.L. c. 150F, 2024 ballot Question 3)","summary":"On May 22, 2026, the state Department of Labor Relations certified the App Drivers Union (SEIU/IAM) as the industry-wide bargaining representative for rideshare drivers of Lyft, Uber, Via, Silver Ride and UZURV in Massachusetts. Negotiated terms apply only after an agreement is reached, ratified and approved by the state; if no agreement is reached within 180 days (by November 18, 2026), either side can ask for a mediator.","source":"https://www.mass.gov/info-details/rideshare-driver-unionization"}],"notes":"Massachusetts cities do not levy local income taxes; Boston residents pay only the state income tax. The Tax Foundation 2023 local income tax primer (secondary source, https://files.taxfoundation.org/20230222173518/Local-Income-Taxes-A-Primer-2023.pdf) does not list Massachusetts among states whose localities tax income. Both gig entries are statewide Massachusetts rules that apply in Boston; we found no Boston-only gig or freelance ordinance. The settlement is described by the Attorney General at https://www.mass.gov/info-details/uber-and-lyft-settlement-information-and-frequently-asked-questions (page updated January 15, 2026); the 2026 dollar figures come from Uber's own driver page cited above. The rideshare union law does not cover food delivery drivers. The city's official pages did not state whether Boston has a general business license, so businessLicense.required is null."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/boston-ma/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/boston-ma/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/boston-ma/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/boston-ma/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/boston-ma/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/boston-ma/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/boston-ma/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}