Maine Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Maine page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 7.15% | 9.15% |
| Bracket thresholds | Single | first change at $26,800 | now $27,400 |
| Standard deduction | Single | $15,000 | $15,700 |
| Personal exemption | Single | $5,150 | $5,300 |
| Bracket thresholds | Married filing jointly | first change at $53,600 | now $54,850 |
| Standard deduction | Married filing jointly | $30,000 | $31,400 |
| Personal exemption | Married filing jointly | $5,150 | $5,300 |
| Bracket thresholds | Married filing separately | first change at $26,800 | now $27,400 |
| Standard deduction | Married filing separately | $15,000 | $15,700 |
| Personal exemption | Married filing separately | $5,150 | $5,300 |
| Bracket thresholds | Head of household | first change at $40,200 | now $41,100 |
| Standard deduction | Head of household | $22,500 | $23,550 |
| Personal exemption | Head of household | $5,150 | $5,300 |
Effective 2025-01-01: Maine's bracket thresholds, standard deduction and personal exemption were adjusted for inflation for tax year 2025 (single 5.8% bracket top rose to $26,800; personal exemption to $5,150). (36 M.R.S. s 5403)
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Maine published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $15,000 · Personal exemption $5,150| Taxable income | Marginal rate |
|---|---|
| $0 – $26,799 | 5.8% |
| $26,800 – $63,449 | 6.75% |
| $63,450 and above | 7.15% |
Married filing jointly
Standard deduction $30,000 · Personal exemption $5,150| Taxable income | Marginal rate |
|---|---|
| $0 – $53,599 | 5.8% |
| $53,600 – $126,899 | 6.75% |
| $126,900 and above | 7.15% |
Married filing separately
Standard deduction $15,000 · Personal exemption $5,150| Taxable income | Marginal rate |
|---|---|
| $0 – $26,799 | 5.8% |
| $26,800 – $63,449 | 6.75% |
| $63,450 and above | 7.15% |
Head of household
Standard deduction $22,500 · Personal exemption $5,150| Taxable income | Marginal rate |
|---|---|
| $0 – $40,199 | 5.8% |
| $40,200 – $95,149 | 6.75% |
| $95,150 and above | 7.15% |
What 2025 cost at each income
Maine tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,760 | $1,697 | −$63 |
| $75,000 | $3,448 | $3,385 | −$63 |
| $100,000 | $5,201 | $5,129 | −$72 |
| $150,000 | $8,776 | $8,704 | −$72 |
| $250,000 | $15,926 | $15,854 | −$72 |
| $500,000 | $33,801 | $33,729 | −$72 |
| $1,000,000 | $69,551 | $69,479 | −$72 |
Maine against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| New Hampshire | $0 |
Other tax years
- 2026 (current)
- 2025
Sources for Maine, 2025
Sources
- 1.Maine Revenue ServicesState revenue departmentState of Maine - Individual Income Tax 2025 Rateshttps://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdfRetrieved · Prepared by Maine Revenue Services, Income/Estate Tax Division, February 3, 2026.
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Maine Revenue ServicesState revenue department2025 Form 1040ME General InstructionsRetrieved · Source for the standard deduction and personal exemption phase-out worksheets.
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The standard deduction and personal exemption phase-outs are described but not applied in the headline calculation.
- Maine's dependent exemption tax credit, pension income deduction and property tax fairness credit are not modelled.
- Additional standard deduction amounts for taxpayers 65 or older or blind ($1,600 married / $2,000 unmarried per box) are not modelled.