What are Maine's income tax rates for 2026?

Maine has three income tax brackets in 2026: 5.8% on the first $26,050 (single filers), 6.75% on income between $26,050 and $61,600, and 7.15% on all income above $61,600. High earners with taxable income over $500,000 also pay a 3% surcharge, making the effective top rate 10.15%.

Does Maine tax Social Security benefits?

Maine provides a partial Social Security exemption. If your federal adjusted gross income is $25,000 or less (single) or $32,000 or less (married), your Social Security is fully exempt. Above those thresholds, Maine taxes Social Security at the same rate as the federal government (up to 85% of benefits included in income).

What is the Maine standard deduction for 2026?

Maine conforms to the federal standard deduction: $15,000 for single filers and $30,000 for married couples filing jointly in 2026. Maine also allows a personal exemption of $4,050 per person.

When is the Maine state tax filing deadline?

Maine's income tax filing deadline is April 15, 2026. Maine grants an automatic extension to October 15 if you need more time to file, but any tax owed must be paid by April 15 to avoid interest. Maine Form 1040ME is the resident return.

Does Maine have a property tax circuit breaker for renters?

Yes. Maine's Property Tax Fairness Credit helps lower-income renters and homeowners. Eligible residents can claim up to $1,500 as a refundable credit on their Maine income tax return, based on income and property tax or rent paid.

Maine Income Tax Guide 2026: Rates, Brackets & Filing Tips

Maine taxes income at rates from 5.8% to 7.15%, with a 3% high-income surcharge for top earners. It’s one of the higher-taxed states in New England, though its standard deduction and Social Security exemptions provide meaningful relief for many residents.

Quick answer: Maine’s top rate is 7.15% (10.15% with the surcharge on income over $500K). The federal standard deduction applies, and Social Security is partially or fully exempt for most retirees.

Maine Income Tax Brackets 2026

Single Filers

Taxable Income	Rate
$0 – $26,050	5.8%
$26,051 – $61,600	6.75%
Over $61,600	7.15%
Over $500,000 (surcharge)	+3.0%

Married Filing Jointly

Taxable Income	Rate
$0 – $52,100	5.8%
$52,101 – $123,250	6.75%
Over $123,250	7.15%
Over $500,000 (surcharge)	+3.0%

Brackets are adjusted for inflation annually. Verify current year figures with Maine Revenue Services.

Worked Example — Maine Tax on $75,000 Income (Single)

Item	Amount
Gross income	$75,000
Standard deduction	−$15,000
Personal exemption	−$4,050
Maine taxable income	$55,950
Tax on first $26,050 (5.8%)	$1,511
Tax on $26,050–$55,950 (6.75%)	$2,018
Total Maine income tax	$3,529
Effective Maine rate	4.7%

Maine Deductions and Credits

Standard Deduction

Maine conforms to the federal standard deduction:

Single: $15,000
Married filing jointly: $30,000
Head of household: $22,500

Personal Exemption

Maine allows a $4,050 personal exemption per taxpayer and dependent. This is phased out at higher income levels.

Property Tax Fairness Credit

Maine’s refundable credit of up to $1,500 helps low-to-moderate income residents offset property taxes or rent equivalent. The credit is calculated on Schedule PTFC/STFC on Form 1040ME.

How Maine Taxes Retirement Income

Income Type	Maine Treatment
Social Security	Exempt if AGI ≤ $25,000 (single) / $32,000 (married)
Military retirement	Exempt
401(k) / IRA withdrawals	Taxed at regular rates (5.8–7.15%)
Pension income	Taxed; limited pension income deduction available for some
Roth IRA qualified distributions	Exempt (follows federal)

Maine offers a pension income deduction for people 65 and over: up to $10,000 for single filers (reduced if you also receive Social Security).

Who Must File a Maine Return

Maine requires a return from:

Full-year residents whose Maine gross income exceeds the standard deduction plus exemption amounts
Part-year residents with Maine-source income during the year
Nonresidents with Maine-source income (wages, rental income, business income from Maine)

Filing Details

Form: 1040ME (resident); 1040ME NR/PY (nonresident/part-year)
Deadline: April 15, 2026
Extension: October 15, 2026 (tax still due April 15)
E-file: Available through Maine Revenue Services and major tax software
Estimated payments: Required quarterly if you’ll owe more than $1,000

Maine vs. Neighboring States

State	Top Income Tax Rate
Maine	7.15% (10.15% with surcharge)
New Hampshire	0% on wages (some investment income taxed)
Vermont	8.75%
Massachusetts	5% (9% on income over $1M)

Maine’s rates are the highest in northern New England among states with a broad income tax.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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