The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from the 2026 Maine schedules: 5.8%, 6.75%, 7.15%
- Surcharge 2% of taxable income over $1,000,000 single, $750,000 separate, $1,500,000 joint or head of household
- Standard deduction phases out above $102,250 single (to zero at $177,250) and $204,550 joint (to zero at $354,550)
- Personal exemption $5,300 per filer
- Maine income tax = tax from the rate schedule + surtax
How it works
Tax year: 2026.
Maine taxes income at 5.8% to 7.15%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Maine's 2026 rates are 5.8, 6.75 and 7.15 percent, and from 2026 a 2 percent surcharge applies to taxable income over $1,000,000 ($750,000 separate, $1,500,000 joint or head of household). The 2026 standard deduction is $15,700 single or separate, $23,550 head of household and $31,400 joint; the personal exemption is $5,300 per filer.
The tool phases the standard deduction out for single and joint filers over the ranges Maine Revenue Services publishes for 2026. Head of household and separate filers with high income, and the personal exemption phase-out, need the Form 1040ME worksheets.
Local taxes: Maine municipalities do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Maine income tax rate for 2026?
Maine taxes income at 5.8% to 7.15% for 2026. Tax from the 2026 Maine schedules: 5.8%, 6.75%, 7.15%.
What is the Maine standard deduction?
Single: $15,700; Married filing jointly or surviving spouse: $31,400; Head of household: $23,550; Married filing separately: $15,700 (2026, at low income).
Are there local income taxes in Maine?
Maine municipalities do not levy a local income tax.
Sources
- Maine Revenue Services, 2026 individual income tax rates (revised May 20, 2026)
- Maine Revenue Services, 2026 withholding tables (August 2026, phase-out ranges)
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.