Maine income tax brackets
Maine has 4 brackets for single filers, from 5.8% on the first $27,400 of taxable income to 9.15% on income over $1,000,000; joint filers reach the top rate at $1,500,000. The Maine standard deduction is $15,700 for single filers, $31,400 for married couples filing jointly and $23,550 for heads of household.
Maine's top band is its 7.15% rate plus the 2% surcharge that starts in 2026 above $1,000,000 of taxable income for single filers, $750,000 married filing separately and $1,500,000 for joint filers and heads of household.
This is Maine's 2026 schedule. It was checked on 2026-09-30 against Maine Revenue Services 2026 Individual Income Tax Rates (revised May 20, 2026): brackets, standard deduction, 2% surcharge over $1,000,000/$750,000/$1,500,000.
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 5.8% | up to $27,400 | up to $54,850 | $1,589 |
| 6.75% | $27,400 – $64,850 | $54,850 – $129,750 | $4,117 |
| 7.15% | $64,850 – $1,000,000 | $129,750 – $1,500,000 | $70,980 |
| 9.15% | over $1,000,000 | over $1,500,000 | — |
Maine and federal income tax by income
At the calculator's default $85,000, Maine takes $4,435 of a $14,305 total income tax bill, or 31%. Filing status matters too: a married couple filing jointly on $170,000 owes Maine $8,870, which is $1 less than two single filers earning $85,000 each.
| Gross income | Maine tax | Maine rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $829 | 2.76% | $1,420 | 7.50% |
| $50,000 | $2,055 | 4.11% | $3,820 | 11.75% |
| $65,000 | $3,067 | 4.72% | $5,620 | 13.37% |
| $85,000 (default) | $4,435 | 5.22% | $9,870 | 16.83% |
| $100,000 | $5,508 | 5.51% | $13,170 | 18.68% |
| $125,000 | $7,295 | 5.84% | $18,734 | 20.82% |
| $200,000 | $12,658 | 6.33% | $36,734 | 24.70% |
| $300,000 | $19,808 | 6.60% | $68,134 | 29.31% |
| $400,000 | $26,958 | 6.74% | $103,134 | 32.52% |
Marginal tax rate in Maine
The next dollar a single filer earns above $85,000 is taxed at 29.15%: 22% federal and 7.15% by Maine. Maine's share climbs to 9.15% once taxable income passes $1,000,000 ($1,500,000 for joint filers).