How much does a Lawyer make in Massachusetts?

BLS reports a median annual wage of $179,050 for Lawyers in Massachusetts as of the latest OES release. That is the 50th-percentile figure — half earn more, half earn less. The 25th-percentile is $114,130 and the 75th-percentile is —.

How are Massachusetts Lawyer salaries calculated on this page?

Nominal wages come from BLS Occupational Employment and Wage Statistics (OES) — annual employer surveys, May 2026 reference period. Real-wage figures use BEA Regional Price Parities (2023 vintage) to adjust for state-level cost of living. No self-report or jobs-board data is mixed in.

Why is the BEA RPP for Massachusetts different from a single CPI number?

BEA splits regional price parity into three components — goods, services, and rents — reweighted to the BEA's national consumption basket. Massachusetts's overall index of 107.7 reflects rents 130.1, services 166.1, and goods 100.0.

Is Massachusetts a 'real-wage arbitrage' state for Lawyers?

No — Massachusetts's RPP is close to the national 100 baseline, so nominal and real wages move roughly together. Neither an arbitrage nor a penalty state.

What are the limits of these Lawyer salary numbers?

BLS OES is an employer survey of W-2 wages — it excludes contractor pay, bonuses outside the base wage definition, equity compensation, and tip income. Self-employed practitioners and gig workers are not represented. For occupations with significant non-W-2 income, the BLS figure is a floor, not a complete picture.

Does the BLS lawyer median include partner profit-share in Massachusetts?

No — BLS OEWS captures W-2 wage and salary income only. Equity-partner distributions at law firms are reported on K-1 (partnership income), not W-2, and are excluded entirely. In Massachusetts BigLaw and major regional firms, this means the BLS-reported median understates total compensation for the partnership tier substantially: P90 partner draw often runs 3-10× the BLS-reported P90 once profits-per-equity-partner are factored in. The BLS figure on this page accurately represents salaried associates, of-counsel, and staff attorneys; it does not represent equity-partner income.

Is the Massachusetts bar reciprocity (admission on motion / UBE) factor relevant to pay?

Yes — Massachusetts's admission-on-motion rules (or UBE-score portability) determine whether out-of-state lawyers can practice without re-sitting the bar exam, which affects labor-supply elasticity for senior roles. Massachusetts markets that allow broad admission on motion typically see less premium for in-state-only attorneys at the lateral level. The DeepComps Bar Admission Reciprocity by State page (linked under license reciprocity) tracks current rules; states with strict re-sit requirements show more pay compression for incoming senior laterals.

2026 Lawyer Salary — Massachusetts ($179K BLS, RPP-Adjusted Real Wage)

TL;DR

Lawyers in Massachusetts earn a BLS median of $179,050, with real take-home of $166,287 after BEA RPP adjustment.
Cost of living tracks roughly with the national index, so nominal and real wages stay close.
Mid-band breakdown: P25 $114,130, P50 $179,050, P75 —. Tail percentiles withheld by BLS — common when tech-sector wages exceed the OES survey cap.
State ranks #3 nationally on nominal wage, #4 on real (RPP-adjusted) wage.

Wage breakdown — Massachusetts

Percentile	Nominal (BLS)	Real (BEA RPP-adjusted)
P10 (entry tier)	$80,660	$74,911
P25 (lower quartile)	$114,130	$105,995
P50 (median)	$179,050	$166,287
P75 (upper quartile)
P90 (top tier)
Mean	$218,340	$202,777
Employment	22,020 Lawyers in Massachusetts

Cost of living — BEA Regional Price Parity

Component	Massachusetts index (US = 100)
All-items RPP	107.7
Goods	100.0
Services	166.1
Rents	130.1

Massachusetts is a high-cost state — RPP 107.7 above the national 100 baseline. Most of the cost premium routes through rents (130.1) and services (166.1).

After-tax take-home — Massachusetts (2024 BLS · 2024 tax year, single filer)

Layer-by-layer take-home math at the BLS median

Layer	Amount	Note
Gross BLS P50 (Lawyer)	$179,050	nominal median
Federal income tax	−$31,790	17.8% effective; std deduction $15,750 applied
State income tax	−$8,953	5% flat 2026 (4% surtax above $1M)
FICA (SS 6.2% + Medicare 1.45%)	−$13,697	SS capped at $183,600 wage base
Take-home (after-tax)	$124,610	69.6% of gross
Real take-home (RPP-adjusted)	$115,728	÷ (107.7 / 100) BEA cost-of-living

What the Massachusetts state-tax burden means for Lawyer take-home

Mid-band state-tax burden at 5.0% effective. Combined with federal and FICA, take-home is $124,610 (69.6% of gross). After the 107.7 RPP, real take-home is $115,728.

Computed from 2026 IRS federal brackets (Rev. Proc. 2025-32), 2026 state DOR brackets, and 2026 FICA rates. Single filer, standard deduction, no other adjustments. See methodology · tax for limitations (married filers, ITM/SALT itemizers, retirement deferrals, HSA, dependent credits, etc.).

National context

Across the United States, BLS reports a national median of $151,160 for Lawyers with mean pay of $182,760 and total employment of 747,750. Massachusetts sits at #3 on nominal pay and #4 on real (cost-adjusted) pay among the 51 states and DC. After cost adjustment, Massachusetts falls 1 positions — the cost premium eats into the headline wage.

Frequently asked questions

How much does a Lawyer make in Massachusetts?: BLS reports a median annual wage of $179,050 for Lawyers in Massachusetts as of the latest OES release. That is the 50th-percentile figure — half earn more, half earn less. The 25th-percentile is $114,130 and the 75th-percentile is —.
How are Massachusetts Lawyer salaries calculated on this page?: Nominal wages come from BLS Occupational Employment and Wage Statistics (OES) — annual employer surveys, May 2026 reference period. Real-wage figures use BEA Regional Price Parities (2023 vintage) to adjust for state-level cost of living. No self-report or jobs-board data is mixed in.
Why is the BEA RPP for Massachusetts different from a single CPI number?: BEA splits regional price parity into three components — goods, services, and rents — reweighted to the BEA's national consumption basket. Massachusetts's overall index of 107.7 reflects rents 130.1, services 166.1, and goods 100.0.
Is Massachusetts a 'real-wage arbitrage' state for Lawyers?: No — Massachusetts's RPP is close to the national 100 baseline, so nominal and real wages move roughly together. Neither an arbitrage nor a penalty state.
What are the limits of these Lawyer salary numbers?: BLS OES is an employer survey of W-2 wages — it excludes contractor pay, bonuses outside the base wage definition, equity compensation, and tip income. Self-employed practitioners and gig workers are not represented. For occupations with significant non-W-2 income, the BLS figure is a floor, not a complete picture.
Does the BLS lawyer median include partner profit-share in Massachusetts?: No — BLS OEWS captures W-2 wage and salary income only. Equity-partner distributions at law firms are reported on K-1 (partnership income), not W-2, and are excluded entirely. In Massachusetts BigLaw and major regional firms, this means the BLS-reported median understates total compensation for the partnership tier substantially: P90 partner draw often runs 3-10× the BLS-reported P90 once profits-per-equity-partner are factored in. The BLS figure on this page accurately represents salaried associates, of-counsel, and staff attorneys; it does not represent equity-partner income.
Is the Massachusetts bar reciprocity (admission on motion / UBE) factor relevant to pay?: Yes — Massachusetts's admission-on-motion rules (or UBE-score portability) determine whether out-of-state lawyers can practice without re-sitting the bar exam, which affects labor-supply elasticity for senior roles. Massachusetts markets that allow broad admission on motion typically see less premium for in-state-only attorneys at the lateral level. The DeepComps Bar Admission Reciprocity by State page (linked under license reciprocity) tracks current rules; states with strict re-sit requirements show more pay compression for incoming senior laterals.

Sources & methodology

U.S. Bureau of Labor Statistics — Occupational Employment and Wage Statistics (OES), SOC 23-1011, 2024 reference period.
U.S. Bureau of Economic Analysis — Regional Price Parities, 2023 vintage (all-items, goods, services, rents).
Real-wage figures = nominal BLS wage ÷ (state RPP / 100).
See the methodology page for full computation details and limitations.

By Marcus Liang · Founder & Editor · Last synced 2026-05-07.

Cross-comparison: see how Massachusetts Lawyer pay ranks against the other 254 state × occupation pages on the Real Wage Atlas → — four-way ranking by real wage, after-tax take-home, state-tax savings, and cost-of-living arbitrage.