Maine Income Tax Brackets (2026)

Maine has a graduated income tax with three regular brackets plus a new millionaire surcharge effective January 1, 2026.

Single Filers

5.8% — income up to $27,400
6.75% — income from $27,400 to $64,850
7.15% — income from $64,850 to $1,000,000
9.15% — income above $1,000,000 (includes 2% surcharge)

Married Filing Jointly

5.8% — income up to $54,800
6.75% — income from $54,800 to $129,700
7.15% — income from $129,700 to $1,500,000
9.15% — income above $1,500,000 (includes 2% surcharge)

Maine’s standard deduction is $15,000 for single filers and $30,000 for married filing jointly. Each taxpayer also receives a personal exemption of $5,150. These amounts are indexed to inflation annually.

What Maine Does Not Tax

Social Security — 100% of Social Security benefits can be deducted from Maine taxable income
Public pensions — $10,000 deduction for military and government pension income
Other retirement income — $6,000 deduction for pension and retirement income for residents age 65 and older
Groceries — Maine’s 5.5% sales tax exempts unprepared food and most clothing

This makes Maine significantly more retirement-friendly than the top income tax rate alone suggests.

Maine Sales Tax

Maine has a flat 5.5% sales tax statewide with no local additions — the same rate in Portland as in Presque Isle. Prepared food, lodging, and car rentals are taxed at 8%. There is no sales tax on groceries or most clothing.

How Maine Compares to Other New England States

New Hampshire — no income tax on wages
Rhode Island — 5.99% top rate
Connecticut — 6.99% top rate
Maine — 7.15% top rate (9.15% above $1M)
Massachusetts — 9% on income above $1M
Vermont — 8.75% top rate

Maine sits in the middle of the New England spectrum. For most working households earning under $130,000, the effective Maine state income tax rate works out to roughly 5.5–6.5% after deductions and exemptions.

Estimating Your Maine Income Tax

For a single filer earning $70,000: subtract the $15,000 standard deduction and $5,150 personal exemption to get approximately $49,850 in Maine taxable income. The first $27,400 is taxed at 5.8% ($1,589); the remaining $22,450 at 6.75% ($1,515). Total Maine tax: approximately $3,104.

Filing Maine Income Taxes

Maine income tax returns are filed on Form 1040ME and are generally due April 15. Maine conforms to federal filing status rules. For current brackets, forms, and any legislative updates, visit Maine Revenue Services.

Related: See Maine home prices by county, updated monthly from the Maine Association of REALTORS® report.

For the bigger picture on living costs, see the cost of living in Maine by city.

Maine Income Tax Guide (2026): Brackets, Rates & What Residents Actually Pay