Maine Income Tax Guide for 2026
Overview
Maine uses a progressive income tax system with rates ranging from 5.8% to 9.15%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $15,700 for single filers and personal exemptions of $5,300.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $27,399 | 5.8% |
| $27,400 - $64,849 | 6.75% |
| $64,850 - $999,999 | 7.15% |
| $1,000,000+ | 9.15% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $54,849 | 5.8% |
| $54,850 - $129,749 | 6.75% |
| $129,750 - $1,499,999 | 7.15% |
| $1,500,000+ | 9.15% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,700 |
| Standard Deduction (Married Filing Jointly) | $31,400 |
| Personal Exemption (Single) | $5,300 |
| Personal Exemption (Married) | $10,600 |
Additional Information
- New for 2026: 2% income tax surcharge on Maine taxable income over $1,000,000 (single) / $1,500,000 (married filing jointly), enacted by P.L. 2025, c. 650, Pt. DDDD; shown here as a 9.15% top bracket (7.15% + 2%)
- Brackets and the personal exemption are inflation-indexed (36 M.R.S. 5403); the 2026 basic standard deduction is set by statute at $15,700 / $31,400 (36 M.R.S. 5124-C(1-C), P.L. 2025, c. 650, Pt. K, sec. 14) and phases out for Maine income over $102,250 / $204,550; beginning in 2027 it equals the federal standard deduction
- Personal exemption applies to taxpayer and spouse only; dependents qualify for a dependent exemption tax credit rather than an exemption amount
Charts
Loading interactive chart...
Sources
The 2026 figures for Maine on this page were compiled from the following official government publications:
Compare multiple states
Ready to see how federal and state taxes compare for your specific situation? Try our interactive comparison tool.
Start comparingLast updated: September 15, 2026
Found something wrong? Report inaccurate data