Maine income tax rates for 2026
Three brackets — 5.8%, 6.75% and 7.15% — plus a new 2% surcharge from 2026 on taxable income over $1 million ($1.5 million for joint filers and heads of household). The calculation starts from federal adjusted gross income with Maine modifications. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 5.8% | $0 – $27,400 |
| 6.75% | $27,401 – $64,850 |
| 7.15% | $64,851 – $1,000,000 |
| 9.15% | Over $1,000,000 |
| Rate | Taxable income |
|---|---|
| 5.8% | $0 – $54,850 |
| 6.75% | $54,851 – $129,750 |
| 7.15% | $129,751 – $1,500,000 |
| 9.15% | Over $1,500,000 |
| Rate | Taxable income |
|---|---|
| 5.8% | $0 – $41,100 |
| 6.75% | $41,101 – $97,300 |
| 7.15% | $97,301 – $1,500,000 |
| 9.15% | Over $1,500,000 |
Deductions, exemptions and credits
Before the rates apply, Maine allows a standard deduction of $15,700 (single) or $31,400 (married filing jointly) and a personal exemption of $5,300 (single) or $10,600 (joint). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- Maine’s personal exemption phase-out for incomes above $341,000 (single) is not included.
Worked example: $75,000 in Maine
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $15,700 (standard deduction) − $5,300 (personal exemption) = $54,000.00
Brackets: 5.8% × $27,400.00 + 6.75% × $26,600.00 = $3,384.70
Maine income tax = $3,384.70 — an effective rate of 4.51% and a marginal rate of 6.75%.
Maine income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $522 | 1.74% | $0 | 0% |
| $50,000 | $1,697 | 3.39% | $464 | 0.93% |
| $75,000 | $3,385 | 4.51% | $1,914 | 2.55% |
| $100,000 | $5,129 | 5.13% | $3,394 | 3.39% |
| $150,000 | $9,418 | 6.28% | $6,769 | 4.51% |
| $250,000 | $16,976 | 6.79% | $14,512 | 5.8% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Maine compared with nearby states
At $75,000 (single), Maine ranks 11 (tied with 1 other) of 51 for state income tax, where 1 is the highest. New Hampshire does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Maine | $3,385 | 4.51% | 9.15% |
| New Hampshire | $0 | 0% | none |
| Vermont | $2,426 | 3.23% | 8.75% |
| Massachusetts | $3,530 | 4.71% | 9% |
More about taxes in Maine
- From 2026 Maine adds a 2% surcharge on taxable income over $1 million ($1.5 million for joint filers), making the top rate 9.15%.
Frequently asked questions
What is the Maine income tax rate for 2026?
Three brackets — 5.8%, 6.75% and 7.15% — plus a new 2% surcharge from 2026 on taxable income over $1 million ($1.5 million for joint filers and heads of household). A single filer with $75,000 of income is in the 6.75% bracket but pays an effective 4.51%, because lower slices of income are taxed at lower rates.
How much Maine income tax do I pay on $75,000?
About $3,385 for a single filer — 4.51% of income — after $15,700 of standard deduction and $5,300 of personal exemption. A married couple with $150,000 owes about $6,769.
What deductions does Maine allow?
Maine allows a standard deduction of $15,700 (single) or $31,400 (married filing jointly) and a personal exemption of $5,300 (single) or $10,600 (joint). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Maine's income tax higher than its neighbors'?
At $75,000 (single), Maine ranks 11 (tied with 1 other) of 51 for state income tax, where 1 is the highest. Among nearby states, New Hampshire is lowest at $0 and Massachusetts is highest at $3,530.
Estimates only — not tax advice. Maine figures: Maine Revenue Services, 2026 Individual Income Tax Rates (revised May 20, 2026) and 2026 deduction phase-out worksheet. Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.