Last updated: September 2026

Maine Income Tax Calculator

Maine taxes income at 5.8%, 6.75%, and 7.15%, with the top rate starting at $64,850 of taxable income for a single filer in 2026. A single filer earning $80,000 owes about $3,722. From 2026 a new 2% surcharge applies to taxable income over $1 million, and above about $100,000 of income Maine takes back the standard deduction.

Maine tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
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federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
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total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

Maine Income Tax at Common Salaries (2026)

Estimated annual federal and Maine state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 Maine state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax ME Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,102 $3,722 9.3%
$60,000 $5,020 $2,372 $7,392 12.3%
$80,000 $8,770 $3,722 $12,492 15.6%
$100,000 $13,170 $5,129 $18,299 18.3%
$150,000 $24,734 $9,418 $34,152 22.8%
$200,000 $36,734 $13,401 $50,135 25.1%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about Maine income tax

The standard deduction phases out

Maine's standard deduction, $15,700 single and $31,400 joint for 2026, shrinks once Maine income passes $102,250 ($204,550 joint) and is gone $75,000 later ($150,000 joint). In that range each extra dollar raises taxable income by more than a dollar, so a single filer between $102,250 and $177,250 pays about 8.6% on each extra dollar. The $5,300 personal exemption phases out too, starting above $333,450 single for 2025.

A millionaire surcharge from 2026

For tax years beginning in 2026, Maine adds 2% on taxable income above $1,000,000 for single filers, $750,000 married filing separately, and $1,500,000 for joint filers and heads of household, making the top rate 9.15%. The thresholds rise with inflation from 2027.

Retirement income deductions

Social Security and railroad retirement benefits are subtracted in full, and military retirement pay is fully exempt. Each spouse can also deduct up to $48,216 of other pension, 401(k), IRA, and 457(b) income for 2025, reduced by any Social Security received; that deduction phases out above $125,000 of federal AGI for single filers ($250,000 joint).

Refundable credits for families

The dependent exemption tax credit is refundable: up to $305 for each dependent 6 or older and, from 2025, $610 for each child under 6. It phases out by $20 for every $500 of income above $100,000 single or $150,000 joint. The child care and adult dependent care credits are refundable up to $500, and so is the Maine earned income tax credit.

Maine tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
Dependent exemption tax credit $305 per dependent, $610 under age 6; refundable Filers with dependents, phased out above $100,000 single / $150,000 joint No
Child care credit Refundable up to $500 Filers with child care costs No
Earned income tax credit Refundable Residents who qualify No

Maine Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
5.8%$0 – $27,400$0 – $54,850
6.75%$27,400 – $64,850$54,850 – $129,750
7.15%$64,850 – $1,000,000$129,750 – $1,500,000
9.15%Over $1,000,000Over $1,500,000
Standard Deduction
$15,700 single · $31,400 joint Shrinks by 20.933% of income over $102,250 (20.933% over $204,550 joint)
Personal exemption
$5,300 single · $10,600 joint; phases out between $333,450 and $458,450 of income ($400,100 and $525,100 joint)

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions, the standard deduction, and the personal exemption.

Filing and paying Maine income tax

Return
Form 1040ME, due April 15.
Federal conformity
Maine conformed to the Internal Revenue Code as of December 31, 2024 for 2025 returns; lawmakers were to consider the 2025 federal changes in the 2026 session.
Withholding
Employers use Maine Revenue Services' 2026 tables with Form W-4ME.

To see how Maine sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How Maine Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. Maine
Maine (here) $5,129 $18,299 —
New Hampshire $0 $13,170 -$5,129

A negative "vs." figure means that state collects less total income tax than Maine. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the Maine state income tax rate for 2026?

Maine state income tax for 2026 ranges from 5.8% on the lowest bracket to 9.15% on income above $1,000,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.

How much income tax will I pay in Maine on a $100,000 salary?

For a single filer earning $100,000 in Maine in 2026, expect approximately $13,170 in federal income tax and $5,129 in Maine state income tax — for a total income tax of about $18,299, an effective rate of 18.3%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

What are Maine's income tax brackets for 2026?

5.8% up to $27,400, 6.75% up to $64,850, and 7.15% above for single filers, plus a 2% surcharge over $1 million.

Does Maine phase out the standard deduction?

Yes. For 2026 it shrinks above $102,250 of Maine income for single filers and is gone $75,000 later.

Does Maine tax Social Security?

No. Social Security and railroad retirement benefits are subtracted on the Maine return.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More Maine Calculators

Maine Paycheck Calculator
Per-paycheck take-home after federal and state income tax, FICA, and the state disability or paid-leave premium.
Maine Sales Tax
Maine state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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