Maine State Tax Calculator (2026)

How Maine taxes income

Maine charges 5.8% to 7.15%. State tax is a separate calculation from your federal return rather than a share of it — Maine sets its own schedule and its own definition of taxable income.

• Top marginal rate: 7.15%, reached at $64,849 for a single filer
• Brackets: 3 graduated bands, starting at 5.8%
• Standard deduction: $8,350 single / $16,700 joint
• Personal exemption: Structured as a credit — $5,300 single, $10,600 joint, $305 per dependent (not applied here)

Rate figures are as of January 1, 2026 and come from the published Tax Foundation compilation; they have not been independently checked against Maine Revenue Services. States do change rates mid-year, so confirm a figure there before relying on it.

What catches people out in Maine

• Maine has 3 brackets for a single filer, running from 5.8% on the first dollar up to 7.15% above $64,849.
• The Maine standard deduction is $8,350 for a single filer and $16,700 for a couple filing jointly. It is a separate figure from the federal standard deduction and usually much smaller, so itemising is a decision you make once federally and again for the state.
• Maine's standard deduction phases out above $100,000 of Maine income for single filers and $200,050 for joint filers, and its personal exemption phases out above $333,450 and $400,100 respectively (footnote y). The dependent exemption is a refundable credit of $305, or $610 for a dependent aged five or under (footnote ww).

What this estimate leaves out

Three things are deliberately outside this calculation, because they change more often than annually and a confident wrong number does real damage on a tax page.

• The personal exemption — Structured as a credit — $5,300 single, $10,600 joint, $305 per dependent — is not applied, so the figure runs slightly high.
• Local and city income tax is not included. New York City is the significant one nationally.
• State-specific credits, subtractions and income addbacks are out of scope and can move the result either way.

If you have income in India, Maine is where treaty relief runs out

States are not parties to the India-US tax treaty, and a state credit for "taxes paid to other jurisdictions" almost always means other US states rather than other countries.

So NRO interest, Indian rental income or a gain on Indian shares can be taxed by Maine with no credit for the Indian tax deducted at source — even though Form 1116 largely neutralises that same tax federally.

The treatment is not uniform across states, so treat this as the general position rather than as Maine's confirmed one, and check the credit rules with Maine Revenue Services before relying on relief.

Sources

• Tax Foundation — 2026 State Income Tax Rates and Brackets
• Maine Revenue Services — the authority for Maine