Maine Income Tax Rates & Brackets — 2026

Every filing status, as published by Maine Revenue Services. Rates apply to Maine taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 9.15% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Maine subtracts $21,000 of deductions and exemptions, then pays each bracket in turn on $79,000 of taxable income — $5,129 in all, or 5.13% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

Maine's income tax changed between 2025 and 2026. A single filer on $100,000 owes $72 less than in 2025.

The 2025 rules are kept in full on the Maine 2025 tax year page, for amended returns and late filings.

• ▲IncreaseEffective 2026-01-01

  Maine added a 2% income tax surcharge on Maine taxable income above $1,000,000 for single filers, $750,000 for married filing separately and $1,500,000 for joint filers and heads of household, effective for tax years beginning on or after January 1, 2026.

  Maine Revenue Services

• ≈IndexingEffective 2026-01-01 · 36 M.R.S. s 5403

  Maine's bracket thresholds, standard deduction and personal exemption were adjusted for inflation for tax year 2026 (single 5.8% bracket top rose from $26,800 to $27,400; standard deduction from $15,000 to $15,700; personal exemption from $5,150 to $5,300).

  Maine Revenue Services

How Maine treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Pension income deduction — up to $48,216. Tax year 2025. Reduced by all Social Security and railroad retirement benefits; no deduction remains once those exceed the cap.
• Military retirement exemption. Fully exempt for tax years beginning on or after 1 January 2016; the Social Security reduction does not apply.

Not modelled: The 2025 phase-out thresholds for the non-military deduction were not established and are deliberately not stated.

Source: Maine Revenue Services — Individual Income Tax FAQ (retrieved 2026-09-04). Compare every state.

How Maine taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Mill Facilities District program bonds — Interest income and capital gains from the sale of Mill Facilities District program bonds may be subtracted on the Schedule 1S Other Income Subtraction Modifications Worksheet.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Maine Revenue Services — 2025 Form 1040ME, Schedule 1S, Other Income Subtraction Modifications Worksheet (retrieved 2026-09-19). Compare every state.

No Maine municipality or county levies an individual income or earnings tax.

• ·Maine has three graduated brackets - 5.8%, 6.75% and 7.15% - with separate schedules for single/married-filing-separately, head of household, and married-filing-jointly/surviving spouse.
• ·Bracket thresholds, the standard deduction and the personal exemption are all adjusted annually for inflation under 36 M.R.S. s 5403.
• ·The Maine standard deduction tracks the federal basic standard deduction amount but is phased out (reduced to zero) for higher-income taxpayers.
• ·The personal exemption applies to the taxpayer and spouse only; dependents generate a dependent exemption tax credit instead, which is itself phased out.
• ·No Maine city, town or county levies an individual income or earnings tax.
• ·New for tax year 2026: a 2% income tax surcharge applies to Maine taxable income above $1,000,000 (single), $750,000 (married filing separately) or $1,500,000 (married filing jointly or head of household), raising the effective top rate to 9.15%.
• ·For tax years beginning in 2026 the inflation adjustment was a cost-of-living factor of 1.303 on the lowest bracket dollar amounts, 1.298 on the highest, and 1.279 on the standard deduction and personal exemption, per 36 M.R.S. s 5403.

Maine taxes capital gains as ordinary income. Capital gains included in Maine taxable income above the surcharge thresholds are also exposed to the new 2% surcharge.