MAINE INCOME TAX · TAX YEAR 2026
2026 Maine income tax calculator
Estimate Maine income tax with the 2026 brackets, standard deduction and dependent exemption credit, plus federal income tax and take-home pay.
Your estimate
Maine take-home pay by salary
Take-home pay is wages minus Maine tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,697 | $40,658 | $1,564 |
| $75,000 | $3,385 | $58,208 | $2,239 |
| $100,000 | $5,129 | $74,051 | $2,848 |
| $150,000 | $9,418 | $104,373 | $4,014 |
| $200,000 | $13,401 | $135,526 | $5,213 |
Maine tax brackets for 2026
Maine taxes income at 5.8%, 6.75% and 7.15%, with brackets adjusted for inflation each year. Starting in 2026, a 2% surcharge applies to Maine taxable income over $1 million for single filers, $1.5 million for joint filers and heads of household, and $750,000 for married couples filing separately.
| Rate | Taxable income |
|---|---|
| 5.8% | Up to $27,400 |
| 6.75% | Over $27,400 through $64,850 |
| 7.15% | Over $64,850 |
| Rate | Taxable income |
|---|---|
| 5.8% | Up to $54,850 |
| 6.75% | Over $54,850 through $129,750 |
| 7.15% | Over $129,750 |
| Rate | Taxable income |
|---|---|
| 5.8% | Up to $41,100 |
| 6.75% | Over $41,100 through $97,300 |
| 7.15% | Over $97,300 |
| Filing status | Standard deduction |
|---|---|
| Single | $15,700 |
| Married filing jointly | $31,400 |
| Head of household | $23,550 |
| Married filing separately | $15,700 |
Maine income tax questions
Does Maine have a state income tax?
Yes. Maine taxes income at graduated rates from 5.8% to 7.15% for 2026. A 2% surcharge applies to taxable income over $1 million, or $1.5 million for joint filers and heads of household.
How much is Maine income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $5,128.73 in Maine income tax for 2026, 5.13% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,051.27, or $2,848.13 every two weeks.
What is the Maine standard deduction for 2026?
For 2026, the Maine standard deduction is $15,700 for single filers and married couples filing separately, $31,400 for married couples filing jointly, and $23,550 for heads of household. It phases out once Maine AGI passes $102,250 for single and separate filers, $153,400 for heads of household or $204,550 for joint filers, and is gone $75,000, $112,500 or $150,000 later. A $5,300 personal exemption, $10,600 on a joint return, phases out at much higher incomes. Dependents add no exemptions; instead each brings a dependent exemption credit, $305 for 2025.
Does Maine tax Social Security?
No. Maine does not tax Social Security benefits.
Maine Social Security tax rules
Does Maine tax retirement income?
Partly. Maine deducts up to $48,216 (latest published, 2025) per person of pension and IRA income, less the Social Security that person receives, and exempts military retirement pay.
Maine retirement income tax for 2026
How does Maine tax capital gains?
As ordinary income at Maine's regular rates, and gains count toward the 2% surcharge threshold. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
What is Maine's dependent exemption credit?
A refundable credit for each child or other dependent who qualifies for the federal child tax credit or credit for other dependents: $305 for 2025, or $610 for a child under 6. It shrinks by $20 for each $500 of Maine AGI above $100,000 for single filers, $125,000 for heads of household, $150,000 for joint filers and $75,000 for married couples filing separately. Maine adjusts these amounts for inflation and has not yet published the 2026 figures.
How this calculator works
The calculator starts from federal AGI, subtracts the Maine standard deduction and personal exemption after their phase-outs and applies the rate schedule, plus the 2% surcharge on taxable income above its threshold.
It then subtracts the dependent exemption credit for each child or other dependent who qualifies for the federal child tax credit or credit for other dependents. Maine has not published the 2026 credit amount or income thresholds, so the calculator uses the 2025 figures: $305 per dependent, less $20 for each $500 of AGI over $100,000 for single filers, $125,000 for heads of household, $150,000 for joint filers and $75,000 for separate filers. Children under 6 get double the credit, which the calculator does not apply because it does not ask ages. The credit is refundable, but the estimate does not show any amount beyond the tax.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $54,000.00 of Maine taxable income and about $3,384.50 in Maine income tax, 4.51% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,208.00, or $4,850.67 a month.
What this estimate excludes
The doubled dependent credit for children under 6, the Maine earned income credit, the property tax fairness credit, the child care credit, the Social Security subtraction and pension income deduction, the extra standard deduction for age 65 or blindness, itemized deductions and other credits.
Maine sources
- Maine Revenue Services: 2026 individual income tax rates, standard deduction, exemption and surcharge (revised May 20, 2026)
- 2026 estimated tax worksheet, line 6a: standard deduction phase-out
- 2026 estimated tax worksheet, line 6b: personal exemption phase-out
- 36 M.R.S. 5219-SS: dependent exemption tax credit
- 2026 session legislation enacted: surcharge and dependent credit changes
- 2025 Form 1040ME instructions: dependent credit amount, Social Security and pension deduction
- 36 M.R.S. 5122: pension income deduction, age 55 rule, phase-out and military retirement
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.