Maine Income
Tax Rates & Rules

Maine uses a progressive individual income tax system in 2026 with rates of 5.8%, 6.75% and 7.15%. Beginning in 2026, Maine also imposes a 2% income tax surcharge on the portion of Maine taxable income above specified high-income thresholds.

The exact bracket thresholds depend on filing status. Maine Revenue Services also lists a 2026 personal exemption of $5,300 and standard deductions of $15,700 for single or married filing separately, $23,550 for head of household and $31,400 for married filing jointly.

Source: Maine 2026 Individual Income Tax Rates

What Are the Maine Income Tax Rates for 2026?

Maine's 2026 individual income tax rates are 5.8%, 6.75% and 7.15%, with different taxable-income thresholds for each filing status.

These are marginal brackets. Reaching the 7.15% bracket does not cause every dollar of Maine taxable income to be taxed at 7.15%.

Source: Maine 2026 Individual Income Tax Rates

How Maine Income Tax Is Calculated

Maine income tax begins with income reported under the state's rules, applies Maine additions and subtractions then reduces income by applicable deductions before the marginal rate schedule is used.

• Start with federal income information used for Maine adjusted gross income.
• Apply Maine income addition modifications.
• Apply Maine subtraction modifications.
• Subtract the Maine standard deduction or allowable itemized deductions.
• Subtract the Maine personal exemption deduction when eligible.
• Calculate tax using the 2026 filing-status rate schedule.
• Add the 2% high-income surcharge when applicable.
• Subtract eligible Maine tax credits.

The resulting annual tax liability is separate from wage withholding. Maine specifically warns that its annual income tax rate schedules should not be used as payroll withholding tables.

Maine Standard Deduction for 2026

Maine's 2026 basic standard deduction is $15,700 for single and married-filing-separately taxpayers, $23,550 for head-of-household filers and $31,400 for married-joint filers.

Additional standard deduction amounts are available for age or blindness. The state also phases out the standard deduction at higher Maine adjusted gross income levels, so some taxpayers cannot use the full amount.

Source: Maine 2026 Individual Income Tax Rates

Maine Personal Exemption for 2026

The Maine personal exemption amount for 2026 is $5,300 for an eligible taxpayer and $10,600 for a married couple filing jointly when both spouses qualify.

The personal exemption deduction phases out at higher Maine adjusted gross income levels. The 2026 estimated-tax worksheet begins the phase-out above $341,000 for single filers, $375,050 for head of household, $409,150 for married filing jointly or qualifying surviving spouse and $204,575 for married filing separately.

Source: Maine 2026 Estimated Tax Form 1040ES-ME

What Is the Maine 2% Income Tax Surcharge for 2026?

Beginning with tax years on or after January 1, 2026, Maine adds a 2% surcharge to the portion of Maine taxable income above high-income thresholds.

The surcharge applies only to the portion above the threshold. It is added after the regular Maine income tax calculation.

Source: Maine 2026 Individual Income Tax Rates

Maine Pension and Retirement Income Deductions

Maine allows qualifying pension and retirement income deductions that can reduce Maine adjusted gross income.

For 2026 estimated-tax calculations, Maine Revenue Services states that the maximum nonmilitary pension income deduction is $49,824 per eligible taxpayer before the required Social Security and railroad retirement reduction and any applicable phase-out rules.

Military retirement benefits, including qualifying survivor benefits, are fully exempt from Maine income tax under the current rules. Other pension, IRA and retirement-plan income can qualify for the separate pension income deduction when the statutory requirements are met.

Source: Maine 2026 Estimated Tax Form 1040ES-ME

Source: Maine Individual Income Tax FAQ

Maine Earned Income Credit

Maine provides a refundable Earned Income Credit for qualifying residents and part-year residents.

For tax years beginning on or after January 1, 2022, the Maine EIC is generally 25% of the federal EITC for taxpayers with qualifying children and 50% of the federal EITC for taxpayers with no qualifying children, subject to Maine eligibility rules.

Source: Maine Earned Income Credit

Who Must File a Maine Income Tax Return?

Maine residents, part-year residents and nonresidents can have a Maine filing obligation when income and Maine-source rules require a return.

Residents generally report income under Maine resident rules. Nonresidents and safe-harbor residents generally owe Maine income tax only on Maine-source income, while part-year residents allocate income based on the period of residency and Maine sourcing.

Maine's 2026 forms include Form 1040ME plus Schedule NR and related residency or allocation worksheets for taxpayers who need nonresident or part-year calculations.

Source: Maine 2026 Individual Income Tax Forms

Maine Withholding vs. Final Income Tax

Maine wage withholding is a prepayment toward annual state income tax, not the final return calculation.

The annual 2026 rate schedule expressly says it should not be used to determine income tax withholding from wages. Employers use Maine's separate withholding tables and W-4ME information.

For a paycheck-level estimate, use the Maine Paycheck Calculator.

When Are Maine Estimated Tax Payments Required?

Most taxpayers must make Maine estimated tax payments when expected Maine income tax over withholding and allowable credits is $1,000 or more and prior-year tax liability was also at least $1,000.

To avoid estimated-tax penalties, Maine generally requires payments of at least the smaller of 100% of the preceding year's tax liability or 90% of the current year's liability, assuming the prior year covered a full 12 months.

Source: Maine 2026 Estimated Tax Form 1040ES-ME