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
Estimate Your 2025 Federal and Maine State Income Tax
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.
What Is Different About Maine's Income Tax
Deductions and exemptions
Maine's standard deduction matches the federal amount and phases out for high earners above roughly $100,000 for single filers. Personal exemptions of about $5,150 per person also phase out with income. Itemizers use federal amounts with a cap on total itemized deductions other than medical expenses.
Credits worth knowing
Maine has a sales tax fairness credit, a property tax fairness credit that refunds part of property tax or rent for households under an income limit, an earned income credit set at 25% of the federal credit, a child and dependent care credit, and a dependent exemption tax credit of $300 per dependent.
Retirement, capital gains, and other income
Social Security is exempt. Maine's pension income deduction rose to $45,864 per person for 2025 and applies to most pension, 401(k), and IRA income, reduced by Social Security received. Military retirement pay is fully exempt. Capital gains are taxed as ordinary income at rates up to 7.15%.
Rules summarized from the Maine Revenue Services guidance for tax year 2025. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
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.
Where Maine Stands Among the 50 States
Maine's top rate of 7.15% ranks #10 of the 41 states that tax wages -- among the ten highest in the country. The median top rate across those 41 states is 5.2%, so Maine is above the middle of the pack. It is one of 27 states with a graduated schedule, using 3 brackets; the top rate starts at $63,450 of taxable income, and the lowest bracket ends at $26,800.
On sales tax the picture is different: Maine's combined state and average local rate of 5.5% ranks #42 of 50, against a national median of 7.00%.
Maine State Tax at Five Income Levels (2025, single filer)
| Taxable income | Maine tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $2,445 | 6.11% | 6.75% |
| $65,000 | $4,139 | 6.37% | 7.15% |
| $100,000 | $6,642 | 6.64% | 7.15% |
| $150,000 | $10,217 | 6.81% | 7.15% |
| $250,000 | $17,367 | 6.95% | 7.15% |
Brackets applied directly to the taxable-income figure shown, before Maine-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Maine vs. Its Neighbors on $75,000 of Taxable Income
A Maine resident with $75,000 of taxable income pays about $4,854 in state income tax. Maine borders one state, New Hampshire, where the same income costs $0.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| Maine (you) | Graduated | $4,854 | 7.15% | 5.5% |
| New Hampshire | No income tax | $0 | None | 0% |
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?
The federal figure uses the official IRS 2025 brackets and standard deduction. The Maine figure applies the 2025 single-filer rate schedule to the same taxable income; it does not model Maine-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Maine Revenue Services or a tax professional before filing.
How does Maine compare with nearby states?
On $75,000 of taxable income, Maine collects about $4,854. New Hampshire collects $0. See the comparison table above.
Where does Maine rank on state income tax?
Maine's top rate of 7.15% ranks #10 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 5.5% ranks #42 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2025 federal income tax using the official IRS 2025 brackets, then applies the Maine rate schedule to the same taxable income and shows both figures plus the combined total.
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.