State income tax · Maine
Maine income tax rates
Maine's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 7.15%
- Lowest rate
- 5.8%
- Brackets (single)
- 3
- Top rate with surtax
- 9.15%
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5.8% |
| $27,400 | 6.75% |
| $64,850 | 7.15% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5.8% |
| $54,850 | 6.75% |
| $129,750 | 7.15% |
Surtax: an extra 2% on income over $1,000,000.
Surtax: an extra 2% on income over $1,500,000.
Notes
Maine's three statutory rates are unchanged; bracket amounts are inflation-indexed each year and Maine Revenue Services published the 2026 schedule (revised May 20, 2026). A new 2% income tax surcharge on high incomes (PL 2025, c. 650, Pt. DDDD) starts with tax years beginning January 1, 2026.
Sources
We read each source on the date shown and quote the line we relied on.
- 2026 Individual Income Tax Rates (rate schedules), revised May 20, 2026 (external site)
$64,850 or more (1) $4,117 plus 7.15% of excess over $64,850
- 2026 Individual Income Tax Rates, joint schedule (external site)
$129,750 or more (1) $8,237 plus 7.15% of excess over $129,750
- 36 M.R.S. § 5111 (Rate of tax), sub-§ 7 (Income tax surcharge) (external site)
For tax years beginning on or after January 1, 2026, the tax calculated under subsections 1‑F , 2‑F and 3‑F is increased by an income tax surcharge at the rate of 2% on that portion of the taxpayer's Maine taxable income in excess of: