MAINE RETIREMENT INCOME TAX · TAX YEAR 2026
Does Maine tax Social Security and retirement income?
Maine does not tax Social Security benefits. 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. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no Maine income tax for 2026.
Your estimate
- Maine income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Subtracted from Maine income
- Social Security
- $11,300.00
- Pension income deduction
- $24,216.00
- Additional standard deduction (65+)
- $2,050.00
Not yet published for 2026: Pension income deduction cap per person $48,216 (latest published, 2025); Pension deduction phase-out threshold, single and married filing separately $125,000 (latest published, 2025); Pension deduction phase-out threshold, head of household $187,500 (latest published, 2025); Pension deduction phase-out threshold, joint $250,000 (latest published, 2025).
Railroad retirement, which also reduces the cap, is not modeled.
Maine tax at different retirement incomes
Maine income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $0 | $0 |
| $60,000 | $739 | $0 |
| $100,000 | $3,299 | $1,536 |
| $150,000 | $8,098 | $4,641 |
Does Maine tax Social Security?
No. Maine subtracts Social Security benefits included in federal AGI, so they are not taxed.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Maine taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Maine taxes none of it.
Does Maine tax pensions?
Partly. Private and government pensions, including 401(k), 403(b) and 457(b) payouts, share one deduction per person of up to $48,216 (latest published, 2025), reduced by the Social Security and railroad retirement benefits that person receives. Distributions before 55 do not qualify unless they are part of a series of substantially equal payments. The deduction phases out as federal AGI rises above $125,000 (latest published, 2025) for single filers, $187,500 (latest published, 2025) for heads of household and $250,000 (latest published, 2025) for joint filers. Military retirement pay is deducted in full, with no cap or phase-out.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Maine exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $14,216 | $0 |
| Maine government | $14,216 | $0 |
| Federal civil service | $14,216 | $0 |
| Military | $20,000 | $0 |
Does Maine tax IRA and 401(k) withdrawals?
Partly. IRA withdrawals, including SEP and SIMPLE IRAs, and 401(k) payouts share the same deduction as pensions, up to $48,216 (latest published, 2025) per person less that person's Social Security, under the same age 55 rule. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Maine income tax for 2026.
At what age do retirement tax breaks start in Maine?
At 55, when pension and IRA income starts to qualify for the deduction of up to $48,216 (latest published, 2025) per person. At 65, Maine's standard deduction adds the federal extra amount for each person 65 or older.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 54 | $522 | $464 |
| 55Pension income deduction | $0 | $0 |
| 65Additional standard deduction (65+) | $0 | $0 |
What the calculator leaves out
Railroad retirement, which also reduces the cap, is not modeled.
- Distributions before age 55 do not qualify; the calculator uses age 55 by December 31.
- The cap is reduced by each person's own Social Security; the statute does not say how a joint return splits it.
- The federal 65+ add-on to the Maine standard deduction is not phased out with the base amount at high income.
The calculator uses Maine rules from the 2025 forms and instructions, the latest published.
Figures not yet published for 2026
- Pension income deduction cap per person: $48,216 (latest published, 2025).
- Pension deduction phase-out threshold, single and married filing separately: $125,000 (latest published, 2025).
- Pension deduction phase-out threshold, head of household: $187,500 (latest published, 2025).
- Pension deduction phase-out threshold, joint: $250,000 (latest published, 2025).
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.