Maine Income Tax Brackets 2026
What are the Maine income tax brackets for 2026?
Maine uses 3 graduated brackets for 2026, from 5.8% on the first dollars of taxable income up to a top rate of 7.15%. After the state's standard deduction of $8,350 single ($16,700 joint), a single filer on $75,000 pays $3,881 of Maine income tax.
Maine taxes income through 3 graduated brackets in 2026, topping out at 7.15%. The first bracket covers taxable income up to $27,399, and the top rate does not bite until taxable income passes $64,849, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Maine brackets for single filers, 2026
Rates apply to Maine taxable income: gross pay minus the standard deduction and any personal exemption. In Maine the schedule fills from the bottom up: the first $27,399 of taxable income pays 5.8%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $27,399 | 5.8% |
| $27,400 to $64,849 | 6.75% |
| $64,850 and up | 7.15% |
Maine brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $54,849 | 5.8% |
| $54,850 to $129,749 | 6.75% |
| $129,750 and up | 7.15% |
Standard deduction and exemption in Maine
The 2026 standard deduction is $8,350 for single filers and $16,700 for married filing jointly. Maine also allows a personal exemption of $5,300 for single filers and $10,600 for joint filers, which comes off taxable income alongside the standard deduction. In Maine, that means the first $13,650 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Maine first removes the standard deduction and personal exemption, leaving $61,350 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $27,399 | $27,399 | 5.8% | $1,589 |
| $27,400 to $64,849 | $33,951 | 6.75% | $2,292 |
Total Maine income tax: $3,881, an effective rate of 5.17% of gross pay. The marginal rate, the rate on the next dollar Maine taxes, is 6.75%; a raise that crosses into that bracket pays 6.75% only on the dollars above the line, never on the whole salary.
Maine income tax on common salaries (single filer)
| Gross salary | Maine income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,528 | 3.82% | 5.8% |
| $50,000 | $2,193 | 4.39% | 6.75% |
| $75,000 | $3,881 | 5.17% | 6.75% |
| $100,000 | $5,654 | 5.65% | 7.15% |
| $150,000 | $9,229 | 6.15% | 7.15% |
How Maine compares with other states
How Maine compares: its top rate of 7.15% ranks 11th highest among the 42 taxing jurisdictions for 2026, and the $3,881 owed on a $75,000 salary ranks 3rd highest, between Hawaii ($4,170) and Delaware ($3,719).
The shape of the schedule matters as much as the rates. Maine's top rate only starts at taxable income above $64,849, so a $75,000 salary never sniffs it: the highest rate actually touched is 6.75%, and the top slice of the example above contributes $2,292, about 59% of the total bill. The other 41% is spread across the lower 2 brackets.
Joint filers in Maine get thresholds that are exactly double the single ones, so two earners who marry face no bracket penalty on the same combined income. The joint standard deduction of $16,700 is likewise double the single $8,350.
To turn these figures into an actual paycheck, use the Maine income tax calculator for any salary, or the Maine take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Maine result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Maine for 2026?
The top marginal rate in Maine is 7.15%, and it applies only to taxable income above $64,849 for single filers. Every dollar below that line pays less, starting at 5.8% on the first slice.
How many tax brackets does Maine have?
Maine has 3 brackets for 2026, running from 5.8% on the first slice of taxable income to 7.15% at the top. Joint filers use a wider schedule, with a standard deduction of $16,700 instead of $8,350.
What is the standard deduction in Maine for 2026?
The standard deduction is $8,350 for single filers and $16,700 for married filing jointly. A personal exemption of $5,300 single and $10,600 joint also applies.
How much Maine income tax is owed on $75,000?
A single filer earning $75,000 pays $3,881 of Maine income tax for 2026 in this model, an effective rate of 5.17%, even though the top bracket reached is 6.75%.