Income Tax for Maine (2026)

How This Calculator Works in Maine

This calculator applies Maine's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

Maine Overview

Maine levies a progressive income tax with 3 brackets and a top rate of 7.15%. The state does not tax Social Security benefits and offers a $25,000 pension income deduction. Maine's Property Tax Fairness Credit provides relief for residents whose property taxes or rent consume a large share of income, partially offsetting the state's above-average property tax rates.

How Maine Compares

Maine's top income tax rate of 7.15% compares to New Hampshire at 0% and Vermont at 8.75%. The rate differences can meaningfully impact take-home pay for workers near state borders.

Maine's income tax rate of 7.15% compares to a national average of approximately 5.04%. This is above the national average.

Tips for Maine Residents

• 1Maine's top income tax rate is 7.15% on income over approximately $58,050 (single filer), with 3 brackets.
• 2Maine does not tax Social Security benefits and offers a pension income deduction of up to $25,000 for recipients of certain qualifying pensions.
• 3The state provides a Property Tax Fairness Credit that refunds a portion of property taxes exceeding 6% of income (or rent exceeding 40% of income).
• 4Maine's standard deduction and personal exemption amounts are indexed for inflation and generally follow federal amounts.
• 5If you live in Maine and work in New Hampshire (or vice versa), there is no reciprocity agreement — you may need to file in both states.

Frequently Asked Questions