Maine Income Tax Guide for 2025
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 $15,000 for single filers and personal exemptions of $5,150.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $26,799 | 5.8% |
| $26,800 - $63,449 | 6.75% |
| $63,450+ | 7.15% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $53,599 | 5.8% |
| $53,600 - $126,899 | 6.75% |
| $126,900+ | 7.15% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,000 |
| Standard Deduction (Married Filing Jointly) | $30,000 |
| Personal Exemption (Single) | $5,150 |
| Personal Exemption (Married) | $10,300 |
Additional Information
- Brackets and the personal exemption are inflation-indexed (36 M.R.S. 5403); the 2025 cost-of-living factors are 1.274 on the lowest and 1.269 on the highest bracket amounts, and 1.25 on the personal exemption
- Standard deduction of $15,000 / $30,000 phases out for Maine income over $100,000 (single) / $200,050 (married filing jointly) and reaches $0 at $175,000 / $350,050
- 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 2025 figures for Maine on this page were compiled from the following official government publications:
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