Maine Income Tax Rates, Brackets, and Calculator for 2026
Maine has three income tax brackets with income tax rates from 5.8% to 7.15% for 2026, plus a separate 2% surcharge on taxable income over $1 million. Compare ME state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Maine ranks among states.
Maine has three regular individual income tax brackets with rates of 5.8%, 6.75%, and 7.15% for 2026. Its progressive system applies each rate only to the portion of taxable income within that bracket. Married Filing Jointly taxpayers use regular bracket thresholds that are approximately twice the Single amounts. The calculator and tables below compare Maine taxes across income levels, filing statuses, and states, with examples showing how the standard deduction and personal exemptions affect the results.
The Maine Legislature establishes the income tax rules, while Maine Revenue Services administers them and publishes the tax forms and instructions. The revised May 2026 rate schedule and related phaseout worksheets provide the brackets, deductions, exemptions, and surcharge rules we use in our calculations. The three regular tax rates remain unchanged from 2025, while the bracket thresholds increased with annual inflation indexing. For calendar-year filers, federal Form 1040 series returns and Maine Form 1040ME tax returns for income earned in 2026 are generally due April 15, 2027.
Beginning in 2026, Maine's separate 2% Income Tax Surcharge applies to taxable income above $1 million for Single taxpayers or $1.5 million for joint filers, raising the combined marginal rate on that income to 9.15%. The joint surcharge threshold does not double, which can create a marriage penalty at higher incomes. Our calculator includes the surcharge and the standard-deduction and personal-exemption phaseouts when applicable. The step-by-step examples show how deductions, exemptions, and bracket rates determine Maine state income tax.
Tax Calculator
Maine Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Maine income tax for 2026. Results open in our All 50 States income tax calculator with Maine highlighted. The table below shows Maine income tax for a Single filer earning $50,000 to $150,000 annually. The effective tax rate rises across this range as more income reaches higher brackets and the standard deduction begins to phase out.
How Much Will You Pay in Maine?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,697 | 6.75% | 3.39% | 35 |
| $75,000 | $3,385 | 6.75% | 4.51% | 40 |
| $100,000 | $5,129 | 7.15% | 5.13% | 46 |
| $125,000 | $7,257 | 7.15% | 5.81% | 48 |
| $150,000 | $9,419 | 7.15% | 6.28% | 47 |
Maine ranks in the high income tax range nationally across these examples, moving from 35th at $50,000 to 48th at $125,000 and 47th at $150,000. At $100,000 of annual income, a Single filer pays an estimated $5,129 in Maine state income tax for 2026. The marginal tax rate reached is 7.15%, while the effective tax rate is 5.13%. The standard deduction, personal exemption, and income taxed in lower brackets keep the effective rate below the bracket rate.
The ranked estimates assume full-year Maine residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the $15,700 state standard deduction, reduced as income rises through its phaseout range, and the $5,300 personal exemption. The standard deduction is reduced in the $125,000 and $150,000 examples. No other deductions, income adjustments, or tax credits are included.
Our calculator also includes the personal exemption phaseout and the separate 2% Income Tax Surcharge when applicable. Neither applies at the five income levels shown. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Maine income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Maine Income Tax Rates
Maine's three individual income tax rates are 5.8%, 6.75%, and 7.15% for 2026. The same rates apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household, but the income thresholds differ. Single and Married Filing Separately use the same regular bracket thresholds, while Married Filing Jointly thresholds are approximately twice the Single amounts. Each regular rate applies only to the portion of taxable income within that bracket. A separate 2% surcharge applies to taxable income above the thresholds shown in the final row.
2026 Maine Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 5.8% | $0 - $27,399 | $0 - $54,849 | $0 - $27,399 | $0 - $41,099 |
| 2 | 6.75% | $27,400 - $64,849 | $54,850 - $129,749 | $27,400 - $64,849 | $41,100 - $97,299 |
| 3 | 7.15% | $64,850+ | $129,750+ | $64,850+ | $97,300+ |
| Surcharge | +2% | Over $1,000,000 | Over $1,500,000 | Over $750,000 | Over $1,500,000 |
Maine's three regular income tax rates remain unchanged for 2026, while the bracket thresholds increased with annual inflation indexing. These adjustments help limit bracket creep, where income rises with inflation and more of it falls into higher tax brackets even though purchasing power has not increased.
Beginning in 2026, Maine's separate 2% Income Tax Surcharge adds to the regular bracket tax, producing a maximum combined marginal rate of 9.15%. The $1.5 million joint threshold is only one and a half times the $1 million Single threshold, which can create a marriage penalty at higher incomes. The surcharge thresholds are scheduled for annual inflation adjustments beginning with the 2027 tax year. Our calculator includes the surcharge when applicable.
Compare States
Compare Maine to Other States
The next table compares Maine with the other five New England states, plus New York and New Jersey, at $75,000 of annual income for a Single filer. States appear from lowest to highest state income tax, with the difference measured against Maine. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage. Notice that a lower marginal tax rate does not always mean a lower state tax bill.
Maine vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| New Hampshire | $0 | −$3,385 | 0% | 0.00% | 1 |
| Rhode Island | $2,196 | −$1,189 | 3.75% | 2.93% | 15 |
| Vermont | $2,446 | −$939 | 6.6% | 3.26% | 21 |
| New Jersey | $2,596 | −$789 | 5.525% | 3.46% | 28 |
| Maine | $3,385 | $0 | 6.75% | 4.51% | 40 |
| New York | $3,453 | +$68 | 5.4% | 4.60% | 43 |
| Connecticut | $3,475 | +$90 | 5.5% | 4.63% | 44 |
| Massachusetts | $3,530 | +$145 | 5% | 4.71% | 46 |
Four of the seven comparison states have lower estimated state income tax than Maine at this income level. Maine's $3,385 tax is about $68 less than New York's, $90 less than Connecticut's, and $145 less than Massachusetts's, despite its higher marginal rate. Maine is about $939 higher than Vermont and $1,189 higher than Rhode Island. Neighboring New Hampshire provides a no-income-tax comparison. These comparisons exclude local taxes, including New York City and Yonkers income taxes.
Examples
Maine Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using these income amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year Maine residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we first reduce household income by the Maine standard deduction and personal exemptions to calculate taxable income. We then apply the state brackets and add any applicable surcharge to calculate Maine state income tax. No other deductions, income adjustments, or tax credits are included.
2026 Maine Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $15,700 | $31,400 |
| Personal Exemptions | $5,300 | $10,600 |
| Taxable Income | $54,000 | $108,000 |
| Tax Before Surcharge | $3,385 | $6,769 |
| Income Tax Surcharge | $0 | $0 |
| State Income Tax | $3,385 | $6,769 |
| Effective Tax Rate | 4.51% | 4.51% |
| Marginal Tax Rate | 6.75% | 6.75% |
Looking at the table above, we can see that both households reach the 6.75% tax bracket and have a 4.51% effective rate, rounded. The joint standard deduction and personal exemptions are twice the Single amounts, while the joint bracket thresholds are slightly more than double. The couple's calculated tax is less than $1 below the combined tax of two single filers earning $75,000 each, so this comparison shows nearly equal results rather than a marriage penalty. At higher incomes, the deduction and exemption phaseouts and the surcharge thresholds can change that relationship. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Maine standard deduction is $15,700 and the personal exemption is $5,300. Subtracting both leaves $54,000 of Maine taxable income. That income fills the first bracket, with the remaining amount taxed at 6.75% in the second bracket.
- Maine taxable income: Subtract the state standard deduction and personal exemption from household income. $75,000 − $15,700 − $5,300 = $54,000
- Tax on the first bracket: Apply the 5.8% rate to the first $27,400 of taxable income. $27,400 × 0.058 = $1,589.20
- Tax on the second bracket: Subtract $27,400 from $54,000, leaving $26,600 taxed at 6.75%. $26,600 × 0.0675 = $1,795.50
- Income tax surcharge: Taxable income of $54,000 is below the $1 million Single threshold. Income tax surcharge = $0
- Estimated Maine income tax: Add the tax from both brackets and the surcharge. $1,589.20 + $1,795.50 + $0 = $3,384.70
To calculate the Maine effective tax rate, we divide $3,384.70 of state income tax by $75,000 of household income. The result is 4.51%, rounded. The calculated state income tax rounds to $3,385 in the comparison table.
The Maine marginal tax rate is 6.75%, the rate applied to the next dollar of Maine taxable income. The standard deduction, personal exemption, and income taxed in the lower bracket keep the effective rate below that marginal rate.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000, for a combined household income of $150,000. Subtracting the 2026 Maine joint standard deduction of $31,400 and personal exemptions totaling $10,600 leaves $108,000 of taxable income. The couple fills the first joint bracket, with the remaining amount taxed at 6.75% in the second bracket.
- Maine taxable income: Subtract the joint state standard deduction and both personal exemptions from household income. $150,000 − $31,400 − $10,600 = $108,000
- Tax on the first bracket: Apply the 5.8% rate to the first $54,850 of joint taxable income. $54,850 × 0.058 = $3,181.30
- Tax on the second bracket: Subtract $54,850 from $108,000, leaving $53,150 taxed at 6.75%. $53,150 × 0.0675 = $3,587.63
- Income tax surcharge: Taxable income of $108,000 is below the $1.5 million joint threshold. Income tax surcharge = $0
- Estimated Maine income tax: Add the tax from both brackets and the surcharge. $3,181.30 + $3,587.63 + $0 = $6,768.93
To calculate the Maine effective tax rate, we divide $6,768.93 of state income tax by $150,000 of household income. The result is 4.51%, rounded, matching the displayed Single rate. The calculated state income tax rounds to $6,769 in the comparison table.
The Maine marginal tax rate is 6.75%, the same bracket rate as the Single example. The couple's $108,000 of taxable income remains below the $129,750 joint threshold for the 7.15% bracket.
Takeaway
Maine Income Tax Takeaways
Effective rates are lower than the bracket rates
Our Single example at $75,000 produces an estimated $3,385 in Maine income tax, while the Married Filing Jointly example at $150,000 produces $6,769. Both have a 4.51% effective rate, below their 6.75% marginal rate. The standard deduction and personal exemptions reduce taxable income, and the first bracket taxes part of that income at 5.8%.
Joint filing produces nearly equal results here
The married couple's calculated tax is less than $1 below the combined tax of two single filers earning $75,000 each. The joint standard deduction and personal exemptions double, while the indexed joint brackets are slightly more than twice the Single amounts. This comparison shows nearly equal tax at the same income per person, without a marriage penalty. Other income splits and higher incomes can change the result.
Phaseouts reduce deductions as income rises
Maine's standard deduction begins to phase out above $102,250 of Maine adjusted gross income for Single taxpayers and $204,550 for joint filers in 2026. A smaller deduction leaves more income subject to state tax, even without a change in the bracket rate. The personal exemption has a separate phaseout at higher incomes. Our calculator includes both phaseouts, with the reduced standard deduction already affecting the $125,000 and $150,000 Single results shown above.
The surcharge can create a marriage penalty
Maine's separate 2% Income Tax Surcharge applies to taxable income above $1 million for Single taxpayers or $1.5 million for joint filers in 2026. The joint threshold is only one and a half times the Single threshold, so a couple can owe the surcharge even when neither spouse would reach it filing as Single. The surcharge raises the combined marginal rate on income above its threshold to 9.15%. Our calculator includes it, although neither example household owes it.
Maine ranks high nationally for income tax
For Single filers, Maine's national rank moves from 35th at $50,000 to 48th at $125,000 and 47th at $150,000 among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. Its effective rate rises from 3.39% to 6.28% across this range as more income reaches higher brackets and the standard deduction begins to phase out. At $75,000, Maine has higher estimated state income tax than four of the seven comparison states. Its tax is about $939 more than Vermont's but $145 less than Massachusetts's.
FAQ
Frequently Asked Questions
What is the Maine income tax rate for 2026?
Maine has three regular individual income tax rates for 2026: 5.8%, 6.75%, and 7.15%. Each rate applies only to the portion of taxable income within its bracket. A separate 2% surcharge applies only to taxable income above a high-income threshold determined by filing status, producing a combined marginal rate of 9.15% on income subject to the surcharge.
How much is Maine income tax on $75,000?
A Single filer earning $75,000 in wages owes an estimated $3,385 in Maine state income tax for 2026. The $15,700 standard deduction and $5,300 personal exemption leave $54,000 of taxable income. The effective tax rate is 4.51%, and the marginal tax rate is 6.75%.
How much is Maine income tax on $100,000?
A Single filer earning $100,000 in wages owes an estimated $5,129 in Maine state income tax for 2026. The $15,700 standard deduction and $5,300 personal exemption leave $79,000 of taxable income. The effective tax rate is 5.13%, and the marginal tax rate is 7.15%.
What is the Maine marginal tax rate?
Your marginal tax rate is the rate applied to the next dollar of Maine taxable income. The regular bracket rates range from 5.8% to 7.15% for 2026, with a separate 2% surcharge raising the combined rate to 9.15% above its threshold. Our Single example at $75,000 and married couple earning $150,000 both reach the 6.75% bracket. Deduction and exemption phaseouts can also increase the tax on additional household income.
What is the Maine effective tax rate?
The effective tax rate is Maine state income tax divided by household income, expressed as a percentage. Our Single example at $75,000 and married couple earning $150,000 both have a 4.51% effective rate, rounded. Their standard deductions, personal exemptions, and income taxed in the lower bracket keep the effective rate below the 6.75% marginal rate.
Does Maine have a marriage penalty?
No, not in our comparison of taxpayers earning $75,000 each. The married couple has nearly the same tax as two Single filers earning those amounts, with joint tax less than $1 lower. However, a marriage penalty can arise at higher incomes. For 2026, the 2% surcharge starts above $1 million of taxable income for Single taxpayers and $1.5 million for joint filers, so the joint threshold does not double. Deduction and exemption phaseouts can also affect the comparison before the surcharge applies.
Does Maine have a millionaires tax?
Yes. Beginning in 2026, Maine imposes a separate 2% Income Tax Surcharge on the portion of Maine taxable income above $1 million for Single taxpayers, $750,000 for Married Filing Separately taxpayers, or $1.5 million for joint, Head of Household, and Qualifying Surviving Spouse taxpayers. When the surcharge applies, the combined marginal rate on income above the threshold is 9.15%.
How much is the Maine standard deduction for 2026?
The 2026 Maine standard deduction is $15,700 for Single and Married Filing Separately taxpayers, $31,400 for Married Filing Jointly and Qualifying Surviving Spouse taxpayers, and $23,550 for Head of Household taxpayers. Additional amounts apply for age 65 or blindness. The deduction begins to phase out above $102,250 of Maine adjusted gross income for Single taxpayers or $204,550 for joint filers and reaches $0 at $177,250 or $354,550, respectively.
A taxpayer who claims the federal standard deduction must also use the Maine standard deduction. Federal itemizers use Schedule A and Maine Schedule 2 to calculate their state itemized deductions, including adjustments for state and local income or sales taxes. Married Filing Separately taxpayers generally must use the same deduction method as their spouse.
How much is the Maine personal exemption for 2026?
The 2026 Maine personal exemption is $5,300 for Single, Head of Household, and Married Filing Separately taxpayers, or $10,600 for Married Filing Jointly and Qualifying Surviving Spouse taxpayers. It reduces taxable income rather than the calculated tax. A taxpayer who can be claimed as another person's dependent cannot claim the exemption. The exemption begins to phase out above $341,000 of Maine adjusted gross income for Single taxpayers or $409,150 for joint filers.
Does Maine allow a dependent exemption deduction?
No, Maine does not provide a separate deduction from taxable income for each dependent. Qualifying children and other dependents may instead qualify for the refundable Maine Dependent Exemption Tax Credit.
How much is the Maine Earned Income Credit?
The refundable Maine Earned Income Credit is generally 25% of the federal earned income tax credit, or 50% for qualifying taxpayers without children. Part-year residents prorate the credit under Maine's rules. Maine also extends eligibility to certain ITIN filers and otherwise qualifying taxpayers without children who are at least age 18. Taxpayers claiming the federal credit with qualifying children generally complete federal Schedule EIC.
How much is the Maine Dependent Exemption Tax Credit?
For 2025, the most recent annual worksheet provided up to $305 for a qualifying dependent age six or older and $610 for a qualifying dependent under age six. The credit is indexed annually, so these prior-year amounts should not be treated as confirmed 2026 figures. Maine residents and part-year residents may qualify for this refundable credit for children and other dependents eligible for the federal child tax credit or credit for other dependents calculated on federal Schedule 8812.
How much is the Maine Child Care Credit?
For Maine residents, the Child Care Credit is generally 25% of the allowable federal child and dependent care credit. It doubles to 50% when qualifying expenses are paid for services that meet Maine's statutory quality child care standards. The credit may produce a refund of up to $500. Part-year residents prorate the credit and refundable limit under Maine's rules.
References:
- 2026 Individual Income Tax Rate Schedules (PDF). Maine Revenue Services. Revised May 20, 2026. Provides the regular rates, filing-status brackets, standard deductions, personal exemptions, and separate income tax surcharge used in the calculations. Retrieved October 23, 2026.
- 2026 Form 1040ES-ME and Estimated Tax Worksheet (PDF). Maine Revenue Services. Revised July 2026. Provides the estimated-tax calculation framework, including deductions, exemptions, and the surcharge. Retrieved October 23, 2026.
- 2026 Phaseout of Itemized / Standard Deductions Worksheet (PDF) and 2026 Phaseout of Personal Exemption Deduction Amount Worksheet (PDF). Maine Revenue Services. Provides the filing-status income thresholds and formulas for both phaseouts included in our calculator. Retrieved October 23, 2026.
- Maine Revised Statutes, Title 36, Section 5111, Imposition and Rate of Tax. Maine Legislature. Establishes the regular rate schedules and, in subsection 7, the 2% surcharge beginning in 2026 with separate thresholds by filing status. Retrieved October 23, 2026.
- Maine Revised Statutes, Title 36, Section 5403, Annual Adjustments for Inflation. Maine Legislature. Provides annual indexing rules, including adjustments to regular brackets and dependent-credit amounts. Subsection 12 governs surcharge threshold adjustments beginning with tax year 2027. Retrieved October 23, 2026.
- Individual Income Tax Forms, 2026. Maine Revenue Services. Current-year directory for published schedules and worksheets. At this review, the annual Form 1040ME instructions and credit worksheets were listed without download links. Retrieved October 23, 2026.
- 2025 Form 1040ME General Instructions (PDF). Maine Revenue Services. Prior-year procedural reference for standard versus itemized deductions, Schedule 2 adjustments, and filing-status requirements. The article uses the separately published 2026 schedules for current calculation amounts. Retrieved October 23, 2026.
- Dependent Exemption Tax Credit Worksheet for Tax Year 2025 (PDF). Maine Revenue Services. Supports the explicitly labeled 2025 credit amounts of $305 per qualifying dependent age six or older and $610 for a dependent under six. These are not presented as confirmed 2026 amounts. Retrieved October 23, 2026.
- Maine Earned Income Credit and Title 36, Section 5219-S, Earned Income Credit. Maine Revenue Services and Maine Legislature. Supports the 25% and 50% credit percentages, refundability, expanded eligibility, and part-year resident proration. Retrieved October 23, 2026.
- Dependent Exemption Tax Credit and Title 36, Section 5219-SS, Dependent Exemption Tax Credit. Maine Revenue Services and Maine Legislature. Explains eligibility, refundability, income phaseouts, and the doubled credit for qualifying dependents under age six. Retrieved October 23, 2026.
- Credit for Child Care Expenses, Title 36, Section 5218, Income Tax Credit for Child Care Expenses, and Title 36, Section 5219-Q, Quality Child Care Investment Credit. Maine Revenue Services and Maine Legislature. Supports the 25% credit, doubled amount for qualifying quality child care, refund limit, and proration. Section 5219-Q is cited only for the quality child care definition in subsection 1, not its former investment credit. Retrieved October 23, 2026.
- 2026 All 50 States Income Tax Calculator. IncomeTaxPro. Provides the modeled state tax estimates and national rankings used in the tables and examples. Rankings compare all 50 states and the District of Columbia using unrounded effective rates. Retrieved October 23, 2026.