Key Tax Facts: Maine
- Top rate of 7.15% kicks in above $58,050 (single) / $116,100 (joint)
- Pension income deduction: up to $10,000 for eligible retirees
- Social Security exempt if federal AGI is below $75,000 (single)
- No local income taxes beyond the state rate
Maine State Income Tax Overview
Maine uses a graduated income tax with three brackets for 2025: 5.8% on income up to $24,500 for single filers, 6.75% on income from $24,501 to $58,050, and 7.15% on income above $58,050. Maine provides a standard deduction equal to the federal standard deduction and also conforms closely to federal definitions of income and deductions. The state offers a property tax fairness credit for lower- and moderate-income residents and a sales tax fairness credit as well. Maine partially taxes Social Security benefits using the same method as the federal government, but offers an exemption for lower-income retirees.
Maine Income Tax Brackets (Single Filers, 2025)
These are the Maine state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $26,800 | 5.8% |
| $26,800 - $63,450 | 6.75% |
| Over $63,450 | 7.15% |
Source: Maine Revenue Services. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Maine Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Maine Income Tax
Does Maine have a state income tax?
Yes. Maine imposes a state income tax with a top marginal rate of 7.15%. This is separate from your federal income tax obligation.
What is the Maine income tax rate for 2025?
Maine uses a graduated income tax system with rates from 5.8% to 7.15%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Maine state tax return?
Most full-year Maine residents with income above the state filing threshold must file a state return. Check the Maine Revenue Services for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Maine state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Maine rate schedule above as a reference, and verify with official Maine tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Maine state tax -- see the Maine rate schedule below to work that out.
Where can I find official Maine tax forms?
Official forms, instructions, and filing guidance are available at the Maine Revenue Services.
What is the sales tax rate in Maine?
Maine's combined state and average local sales tax rate is 5.5%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Maine 2025 state taxes due?
2025 taxes are generally filed in 2026. The Maine filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your Maine Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Maine state tax owed to the Maine Revenue Services. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Maine Bill
Pre-tax retirement contributions reduce your federal and Maine taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Maine-specific credits and deductions that don't exist at the federal level are listed at the Maine Revenue Services -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Maine's combined state-plus-average-local sales tax rate is 5.5%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Maine Revenue Services or a qualified tax professional for guidance specific to your situation.