Maine state income tax rates and calculator
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Maine has a graduated-rate income tax system, so the more money you earn, the higher your tax rate will be.
Maine income taxes 2024
Total income taxes:
$26,811.53
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 5.32% | $5,321 |
| FICA | 7.65% | $7,650 |
Maine personal income tax rates for 2024
Maine levies taxes across three tax brackets, ranging from 5.8 percent to 7.15 percent for the 2024 tax year, for income reported on tax returns filed in 2025.
Maine’s tax system is similar to the federal government’s, in that both use a graduated, or progressive, tax system.
In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of rates, and is generally lower than your marginal rate.
For example, as you can see from the table below, a single filer in Maine with $50,000 in taxable income in 2024 will pay a 5.8 percent rate on their first $26,050 of income, and then a 6.75 percent tax rate on income from $26,050 to $50,000. Read more about marginal vs. effective tax rates.
| Maine income tax rates | |||
| Tax rate | Single or married filing separately | Married filing jointly | Head of household |
| 5.8% | $0 to $26,050 | $0 to $52,100 | $0 to $39,050 |
| 6.75% | $26,050 to $61,600 | $52,100 to $123,250 | $39,050 to $92,450 |
| 7.15% | $61,600+ | $123,250+ | $92,450+ |
Source: Maine.gov
Maine tax returns are due by April 15, unless that day falls on a weekend or holiday, in which case the due date is the next business day.
Who has to file Maine state taxes?
Full-time residents of Maine or part-time residents who lived in the state for at least 183 days of the tax year must file a tax return. If you moved out of state for any portion of the year, you still must file. However, you can use the nonresident tax credit to offset the tax payments you made to another state after you moved.
Is there a personal exemption or standard deduction in Maine?
Maine offers both a personal exemption and standard deduction. Below are the amounts you can claim for the 2024 tax year.
Note that the standard deduction phases out for single taxpayers with income of $97,150 or more and married taxpayers filing jointly with income of $194,300 or more.
| Filing status | Exemption amount | Standard deduction (note income phase-out above) |
|---|---|---|
| Single | $5,000 | $14,600 |
| Head of household | $5,000 | $21,900 |
| Married filing jointly | $10,000 | $29,200 |
| Married filing separately | $5,000 | $14,600 |
Additional personal exemptions are available for residents who are over the age of 65, as well as residents who are legally blind.
See this Maine Revenue Services page for details.
Maine also provides tax exemptions for military veterans or survivors whose income is from a military retirement plan. More details can be found at the U.S. Army’s benefits page for Maine.
Maine sales tax rate
Maine residents enjoy a relatively low sales tax rate of 5.5 percent. Maine doesn’t have local sales taxes, so that rate is the same regardless of the jurisdiction in which an item is purchased.
But some items are taxed at different rates, including prepared food, which is taxed at 8 percent; lodging rentals, which are taxed at 9 percent; and short-term car rentals, which are taxed at 10 percent.
Other things to know about Maine taxes
- The effective (average) property tax rate in Maine is 0.96 percent, according to the Tax Foundation.
- Maine has an estate tax, which ranges from 8 percent to 12 percent, depending on the value of the estate. The state doesn’t levy an inheritance tax.
- Corporate taxes are assessed using a graduated system, with rates ranging from 3.5 percent to 8.93 percent.
- The gasoline tax is 30 cents per gallon, according to Maine Revenue Services.
- The cigarette tax is $2 per pack. However, the governor has proposed raising that to $3 per pack.
- Marijuana is legal for recreational use in Maine. The marijuana tax is 10 percent.