Maine Income Tax Rates and Brackets

Tax Rates

Maine Income Tax Rates

Maine's three regular individual income tax rates for 2026 are 5.8%, 6.75%, and 7.15%. Single and Married Filing Separately taxpayers use the same regular bracket thresholds, while Head of Household and joint filers use wider thresholds. The table below lists the three regular brackets and adds a fourth row for the separate 2% high-income surcharge. Each regular rate applies only to the portion of taxable income within that bracket. The surcharge applies only to income above its separate filing-status threshold.

Maine indexes its regular bracket thresholds annually. The three regular rate percentages did not change for 2026, but their thresholds increased from the 2025 amounts. Beginning in 2026, Maine imposes the additional 2% surcharge on the portion of Maine taxable income above the thresholds shown in the table. The surcharge thresholds are scheduled to be indexed beginning with the 2027 tax year. The surcharge does not apply to the $70,000 example shown in the image above.

Deductions

Maine Income Tax Deductions

Maine deductions and exemptions reduce the taxable income to which the state's regular tax brackets and surcharge are applied. Taxpayers generally use the federal standard-versus-itemized deduction choice as the starting point, then apply Maine amounts, limits, and adjustments. Maine also provides personal exemptions and state-specific income subtractions.

Maine deduction and exemption amounts do not always match their federal counterparts. The following sections explain Maine's standard deduction, personal and dependent treatment, retirement-income subtraction, and itemized-deduction rules for 2026.

Maine Standard Deduction

For the 2026 tax year, the Maine standard deduction amounts are:

• Single: $15,700
• Married Filing Jointly: $31,400
• Married Filing Separately: $15,700
• Head of Household: $23,550
• Qualifying Surviving Spouse: $31,400

An additional standard deduction may be available for age 65 or older and for blindness. The 2026 additional amount is $1,650 for each qualifying condition claimed by a married taxpayer or Qualifying Surviving Spouse and $2,050 for each qualifying condition claimed by an unmarried taxpayer. The deduction begins to phase out when Maine adjusted gross income exceeds $102,250 for Single taxpayers or $204,550 for Married Filing Jointly taxpayers. It is reduced to zero at $177,250 and $354,550, respectively. Other filing statuses use separate thresholds in the annual worksheet.

Maine Personal Exemptions

Maine's 2026 personal exemption is $5,300 for Single, Head of Household, and Married Filing Separately taxpayers. The exemption is $10,600 for Married Filing Jointly and Qualifying Surviving Spouse taxpayers. A taxpayer who can be claimed as another person's dependent cannot claim this exemption. The exemption begins to phase out when Maine adjusted gross income exceeds $341,000 for Single taxpayers or $409,150 for Married Filing Jointly taxpayers. Other filing statuses use separate thresholds in the annual worksheet.

Maine Dependent Exemptions

Maine does not provide a separate dependent exemption deduction from taxable income. Instead, qualifying children and other dependents may generate a refundable Maine Dependent Exemption Tax Credit. The credit is discussed below because it reduces tax rather than taxable income.

Maine Retirement Income Deductions

Social Security and Railroad Retirement benefits included in federal adjusted gross income may be subtracted in full when calculating Maine adjusted gross income. For 2026, each qualifying taxpayer may also deduct up to $49,824 of eligible nonmilitary pension income. That maximum is reduced by all taxable and nontaxable Social Security and Railroad Retirement benefits received. The nonmilitary pension deduction begins to phase out when federal adjusted gross income exceeds $125,000 for Single taxpayers or $250,000 for Married Filing Jointly taxpayers. Other filing statuses use separate thresholds. Qualifying military retirement benefits, including survivor benefits, are fully exempt from Maine income tax.

Maine Itemized Deductions

A taxpayer who uses the federal standard deduction must use the Maine standard deduction. A taxpayer who itemizes federally begins with the total from federal Schedule A and completes Maine Schedule 2. Maine removes state and local income or general sales taxes included in the federal state and local tax (SALT) deduction. The taxpayer then applies other Maine adjustments and compares the resulting itemized deduction with the Maine standard deduction.

For 2026, Maine itemized deductions are generally limited to $37,100 plus eligible medical and dental expenses. The standard or itemized deduction begins to phase out when Maine adjusted gross income exceeds $102,250 for Single taxpayers or $204,550 for Married Filing Jointly taxpayers. It is reduced to zero at $177,250 and $354,550, respectively. Other filing statuses use separate thresholds in the annual worksheet. Married Filing Separately taxpayers generally must use the same standard-versus-itemized method as their spouse.

Credits

Maine State Tax Credits

Maine offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no Maine income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, residency, filing status, family circumstances, qualifying expenses, and other requirements. Final 2026 annual credit worksheets were not yet available during this update. The sections below identify several important Maine credits and label any prior-year amounts that should be confirmed when the 2026 worksheets are released.

Maine Earned Income Credit

For Maine residents and part-year residents, the refundable Maine Earned Income Credit (Maine EIC) is generally equal to 25% of the federal earned income tax credit, or 50% for a qualifying taxpayer without children. For 2026, the maximum federal EITC is $8,231 for qualifying taxpayers with three or more qualifying children, so the Maine EIC could reach approximately $2,058 under the 25% calculation. 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.

Maine Dependent Exemption Tax Credit

Maine residents and part-year residents may claim a refundable Maine Dependent Exemption Tax Credit for each child or other dependent who qualifies for the federal child tax credit or credit for other dependents calculated on federal Schedule 8812. 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 the 2026 amounts should be confirmed when the final worksheet becomes available.

Maine Child Care Credit

For Maine residents, and on a prorated basis for part-year residents, the Maine Child Care Credit is generally equal to 25% of the federal child and dependent care credit. For 2026, the federal credit can reach $1,500 for one qualifying person or $3,000 for two or more, producing a regular Maine credit of up to $375 or $750, respectively. The Maine credit doubles when qualifying expenses are paid for services at a provider that meets Maine's statutory quality child care standards, including minimum licensing and additional accreditation and quality-review requirements. Under the doubled calculation, the credit can reach $750 for one qualifying person or $1,500 for two or more. The credit may produce a refund of up to $500.

Maine Property Tax Fairness Credit

Eligible Maine homeowners and renters may claim the refundable Property Tax Fairness Credit on Schedule PTFC/STFC. For 2026, the maximum credit is $1,500 for a taxpayer under age 65 or $2,000 for a taxpayer age 65 or older. For perspective, the 2025 income limit was $63,750 for Single taxpayers and ranged from $82,500 to $101,250 for joint filers, depending on the number of qualifying children and dependents. A separate $102,500 limit applied to taxpayers qualifying under the age-65 rules. The indexed 2026 income limits should be checked when the final Schedule PTFC/STFC is available. The credit is not available to Married Filing Separately taxpayers.

Credit for Income Tax Paid to Another Jurisdiction

A Maine resident whose income is taxed by both Maine and another qualifying jurisdiction may claim a limited nonrefundable credit using Form 1040ME, Schedule A, and the applicable worksheet. Qualifying jurisdictions include another state, the District of Columbia, and a Canadian province such as New Brunswick. New Hampshire generally does not tax employee wages, although certain Business Profits Tax paid by a sole proprietor may qualify. The credit is generally limited to the smaller of the qualifying tax assessed by the other jurisdiction or the Maine tax attributable to the income taxed by both jurisdictions. Taxpayers generally attach a copy of the other jurisdiction's return.

Due Dates

Maine State Income Tax Deadline

The deadline to file a 2026 Maine individual income tax return and pay any balance due is April 15, 2027. Maine allows an automatic six-month filing extension through October 15, 2027, and no separate extension request is required. To avoid a late-payment penalty, a taxpayer generally must pay at least 90% of the tax owed by the original April deadline and pay the remaining balance when filing by the extended deadline. Interest applies to unpaid balances after the original due date.

If you missed a previous Maine filing deadline, do not assume it is too late. You may still be able to file a 2025, 2024, or 2023 return and claim any refund due. Maine generally requires a refund claim within three years of the original due date or within three years of when the tax was paid, whichever is later. Visit our Maine state tax forms page to find Form 1040ME, instructions, and other forms for current and prior tax years.