Maine Income Tax Guide for 2024
Overview
Maine uses a progressive income tax system with rates ranging from 5.8% to 7.15%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $14,600 for single filers and personal exemptions of $5,000.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $26,049 | 5.8% |
| $26,050 - $61,599 | 6.75% |
| $61,600+ | 7.15% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $52,099 | 5.8% |
| $52,100 - $123,249 | 6.75% |
| $123,250+ | 7.15% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $14,600 |
| Standard Deduction (Married Filing Jointly) | $29,200 |
| Personal Exemption (Single) | $5,000 |
| Personal Exemption (Married) | $10,000 |
Additional Information
- Brackets and the personal exemption are inflation-indexed (36 M.R.S. 5403); the 2024 cost-of-living factors are 1.238 on the lowest and 1.233 on the highest bracket amounts, and 1.215 on the personal exemption
- Maine's standard deduction equals the federal standard deduction; for 2024 it phases out for Maine income over $97,150 (single) / $194,300 (married filing jointly) and reaches $0 at $172,150 / $344,300
- Personal exemption applies to the taxpayer and spouse only; dependents qualify for the dependent exemption tax credit (36 M.R.S. 5219-SS) rather than an exemption amount
Charts
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Sources
The 2024 figures for Maine on this page were compiled from the following official government publications:
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