MAINE INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Maine inheritance and estate tax calculator
Maine has no inheritance tax, but it taxes estates over $7,160,000 at rates from 8% to 12%. On an $8,000,000 estate with nothing left to a spouse or charity, Maine estate tax is $67,200, 0.84% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $67,200.00
- Federal estate tax
- $0.00
- Maine estate tax
- $67,200.00
- Maine exemption
- $7,160,000.00
Maine and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Maine estate tax |
|---|---|---|
| $7,000,000 | $0 | $0 |
| $8,000,000 | $0 | $67,200 |
| $10,000,000 | $0 | $227,200 |
| $15,000,000 | $0 | $760,800 |
| $25,000,000 | $3,215,680 | $1,960,800 |
Maine inheritance and estate tax questions
Does Maine have an inheritance tax?
No. Maine has no inheritance tax, but it taxes estates over $7,160,000 at rates from 8% to 12%.
How much is Maine estate tax on an $8,000,000 estate?
With nothing left to a spouse or charity, an $8,000,000 estate owes $67,200 of Maine estate tax and a $10,000,000 estate owes $227,200. Neither owes federal estate tax, which starts above $15,000,000.
Does Maine's estate tax lien reach a surviving spouse's home?
Not property the spouse receives by survivorship. The lien does not attach to property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse, and it is released 10 years after death.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Maine adds back taxable gifts made in the year before death; the calculator leaves lifetime gifts out.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.