Maine Income Tax Rate History
Maine's top marginal income tax rate rose from 7.15% in 2021 to 9.15% in 2026, a rise of 2.00%. The rate moved 1 time in 6 years.
6 sourced years, 2 of them from Maine's own revenue department and the rest from Tax Foundation's dated annual editions. Nothing is interpolated. How the two differ.
Maine against the national median
One marker per sourced year. Lines join the points to show direction; no value between markers is implied.
Year by year
| Year | Top rate | Structure | Change | Basis | Source |
|---|---|---|---|---|---|
| 2021 | 7.15% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2022 | 7.15% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2023 | 7.15% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2024 | 7.15% | graduated | — | As of 1 January | Tax Foundationprov. |
| 2025 | 7.15% | graduated | — | Enacted for the year | Maine Revenue Services |
| 2026 | 9.15% | graduated | +2.00% | Enacted for the year | Maine Revenue Services |
2026: Tax Foundation's 2026 edition shows 7.15% as of 1 January 2026. The figure published here is the rate enacted for the tax year, from the state's own source; the two differ where a rate changed after 1 January or where a scheduled cut was still contingent when that edition went to press.
Every change
- 2026: raise of 2.00% — 7.15% to 9.15%.
What was behind the changes
Maine's 2% income tax surcharge on income above $1,000,000 (single) is new for tax years beginning on or after 1 January 2026, taking the top marginal rate from 7.15% to 9.15%. Tax Foundation's 2026 edition shows 7.15% because it reports the bracket schedule without the surcharge.
The top marginal rate shown includes this state's surtax on ordinary income, so every year in the series is measured the same way.
What this page does not tell you
This is the top marginal rate, not anyone's bill. Only the rate is carried back; Maine's brackets, standard deduction and exemptions for years before 2025 are not in this dataset. A cut in the top rate can sit alongside a higher bill for most filers.
Only the top marginal rate is carried back. Brackets, deductions and exemptions for years before 2025 are not in this dataset.
Years before 2025 are Tax Foundation's 1 January snapshot; 2025 and 2026 are the rate enacted for the whole year, from the state's own source. Where the two disagree the record carries both figures.
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