Does Maine have a state income tax?

Yes. Maine has a state income tax with a top rate of 7.1%.

How much is Maine state tax on a $100,000 salary?

On a $100,000 salary in Maine, state income tax is approximately $6,033. Your estimated total take-home pay is $73,147/year.

What other taxes does Maine have?

Maine has a 5.5% state sales tax with no local add-on — among the simpler sales tax structures in the country. Property tax averages ~1.36% effective (above national average). No estate tax repeal — current exemption is $6.8M (2024). Maine has a meals/lodging tax of 9% (15% short-term lodging in some areas) which affects tourists more than residents.

How does Maine compare to other states for taxes?

Maine's top rate of 7.1% compares unfavorably — above the national median for state income taxes.

What is Maine's income tax rate?

Maine has 3 progressive brackets: 5.8% on the first $26,800 of taxable income, 6.75% from $26,800-$63,450, and 7.15% on income above $63,450 (single filer 2026). The top 7.15% rate is among the more moderate Northeast top rates.

Is Maine retirement-friendly?

Moderately. Social Security is fully exempt. Maine offers a $30,000 pension income deduction for retirees on private and public pensions. Plus 401(k)/IRA distributions partially exempt. Combined with no estate tax (exemption $6.8M) and Maine's lower-than-average cost of living, Maine is genuinely retirement-friendly for moderate-income retirees.

How does Maine compare to New Hampshire?

NH has no state income tax on wages but Maine has lower property tax (~1.36% vs NH ~1.86%). NH eliminated dividend/interest tax in 2024. For working-age earners, NH wins on income tax. For homeowners with significant retirement income, the math gets closer. Many Maine border-area workers commute to Portsmouth NH for jobs but live in Maine for the lower property tax.

State Tax Guide

Maine State Income Tax Guide (2026)

Maine has a progressive income tax with a top rate of 7.15% — moderate by Northeast standards (lower than NY's 10.9% and NJ's 10.75%).

Top State Rate

7.1%

$100k Take-Home

$73,147

/year (single)

State Tax on $100k

$6,033

single filer

Maine Income Tax Brackets (2026)

Marginal Rate	Taxable Income (Single Filer)
5.8%	$0→$26,800
6.75%	$26,800→$63,450
7.15%	$63,450→All income above $63,450

Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — meaningfully lower than your top marginal rate.

Standard deduction: $14,600 single / $29,200 married filing jointly

Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.

$100,000 Salary in Maine — Full Tax Breakdown

Category	Annual	Monthly
Gross Salary	$100,000	$8,333
Federal Tax	−$13,170	−$1,098
FICA (SS + Medicare)	−$0.00	−$0.00
Maine State Tax	−$6,033	−$503
Take-Home Pay	$73,147	$6,096

Assumes single filing status, standard deduction, no 401(k) or HSA contributions. 2026 tax year.

Run your numbers through the right calculator

Salaried, freelance, bonus, overtime, or tips — pick the tool that matches your event.

Salary Calculator

Annual gross to take-home: federal + state + FICA + 401(k)/HSA modeling for all 50 states.

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Overtime Calculator

Apply the 2025 OBBBA 'No Tax on Overtime' deduction (up to $12,500) and see real savings.

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1099 Tax Calculator

1099, sole prop, or LLC: self-employment tax (15.3%) plus quarterly estimates.

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Bonus Calculator

Year-end, sign-on, retention, or commission. Compare flat 22% vs aggregate withholding.

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The 30-second version

1.Maine has 3 progressive brackets: 5.8% / 6.75% / 7.15% top. The 7.15% kicks in above $63,450 single — moderate by Northeast standards.
2.Standard deduction matches federal at $16,100 single (2026) — meaningful simplification vs CA/NY low SDs.
3.Property tax averages ~1.36% effective — above national average. Coastal towns (Portland metro, Mount Desert, Bar Harbor) run higher; inland and northern counties lower.
4.Sales tax 5.5% no-local — among the simpler sales tax structures in the country. Plus 9% meals tax + up to 15% short-term lodging.
5.Major employers: Bath Iron Works (defense), IDEXX Labs, MaineHealth, Hannaford (Delhaize), L.L. Bean. Portland metro is the economic anchor; Augusta state government secondary.

Why you can trust these numbers

Numbers reflect 2026 IRS federal brackets, FICA caps, and current Maine Revenue Services progressive brackets. The calculator at the top reflects this directly.

Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the Maine Department of Revenue's published 2026 schedule.

The 3-bracket structure

Maine's 3-bracket structure compresses moderately: 5.8% to $26,800, 6.75% from $26,800-$63,450, 7.15% above $63,450 (single 2026). Most professionals are firmly in the 7.15% bracket on most income; effective ME rate at $100K lands ~6.5%.

Maine has no city earnings tax. Portland, Bangor, Augusta, Lewiston-Auburn — all $0 local income tax. Significantly simpler than peer states (NY+NYC stack, OH/PA city earnings taxes, MD county piggyback).

Maine's standard deduction matches federal at $16,100 single — meaningful simplification at filing time.

What you'll actually pay — two real-life scenarios

Two scenarios to anchor the math.

Illustrative — single filer, federal standard deduction, full-year ME residency, W-2 income. Two-earner MFJ households pay more FICA than the calculator shows. Ballparks, not invoices.

Scenario 1: Portland healthcare professional, $85,000

Federal income tax	~$10,800
Maine state income tax (~6.4% effective)	~$5,455
FICA (Social Security + Medicare)	~$6,503
Total taxes	~$22,758
Annual take-home	~$62,242
Effective state + FICA + federal rate	~26.8%

Portland MaineHealth / Maine Medical Center / Mercy Hospital worker. Portland's healthcare cluster is the anchor employer at this comp level. 1BR rent $1,400-1,800. Strong walkable downtown + emerging food scene. Net effect: $85K supports comfortable single-professional life with savings room — significantly better than $85K in coastal MA or NH border-areas.

Scenario 2: Bath Iron Works engineer, $110,000

Federal income tax	~$15,800
Maine state income tax (~6.7% effective)	~$7,150
FICA	~$8,400
Total taxes	~$31,350
Annual take-home	~$78,650
Effective state + FICA + federal rate	~28.5%

Bath Iron Works (General Dynamics) defense engineering. Bath/Brunswick area housing significantly cheaper than Portland — 3BR house $300K-450K. Strong defense industry security clearance work. Maine's defense sector + IDEXX biotech + healthcare are the high-comp employers; tech sector growing slowly.

Things financially comfortable Mainers actually do

Max your 401(k) ($24,500 in 2026) — pre-tax for federal AND ME.
Max your HSA if eligible — pre-tax for federal AND ME.
NextGen 529 (Maine's plan) — ME offers a state-tax deduction up to $1,000 single / $1,000 MFJ per beneficiary. Modest by national standards.
Maine Property Tax Fairness Credit — refundable credit for ME residents whose property taxes (or rent equivalent at 18% of rent) exceed 4% of household income, capped at $1,500 per household. Often missed at filing.
Pension exemption — ME offers a $30,000 pension income deduction for retirees. Combined with full SS exemption, Maine is genuinely retirement-friendly for moderate-income retirees.
Cross-border work to NH — Maine residents working in NH for NH-based employers owe ME tax on those wages (no reciprocity). Maine residents working remotely from Maine for NH employers owe ME tax. The arbitrage is mostly on sales tax (NH has none) for shopping trips, not income tax for working-age earners.

Our honest opinion (which is just an opinion)

Maine is moderate-tax with friendly retirement exemptions. The 7.15% top rate is reasonable by Northeast standards. Property tax is the persistent burden — especially in Portland metro and Mount Desert / coastal counties. Cost of living offsets significantly outside Portland.

The case for Maine:

7.15% top rate moderate by Northeast standards
Federal-conforming standard deduction ($16,100 single)
Sales tax 5.5% no-local (simple)
$30,000 pension deduction for retirees
Full SS exemption
Cost of living dramatically cheaper than coastal MA or NH border-area
No estate tax (exemption $6.8M)
Strong outdoor lifestyle — coast, mountains, lakes

The case against:

Property tax averages ~1.36% effective (above national average)
Coastal Maine + Portland metro housing has caught up significantly
Limited high-comp job market vs Boston (~2 hr south) or Manchester NH
No state-to-state reciprocity (cross-border filers do two returns)
Brutal winters add real heating costs ($300-500/month December-March)

Honest take: Maine is great for outdoor-lifestyle-prioritizing professionals at moderate comp, retirees with paid-off housing, and remote workers fleeing higher-tax states. Less compelling for high-earners targeting Boston-level comp who can't relocate flexibly.

What now

Run your numbers in the calculator above. Add ME's $16,100 standard deduction (which the calc uses via federal). Most ME professionals are effectively in the 6-7% state rate band.

Max your 401(k) — at ME's 7.15% top + ~22-24% federal, every $1,000 contributed saves ~$290 in taxes.

Check your eligibility for Property Tax Fairness Credit if your property tax is high relative to income — refundable credit up to $1,500/household.

Sources & further reading

A few honest notes

Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney before making meaningful decisions.
Tax law changes. This guide reflects 2026 IRS schedules and current Maine Revenue Services rules.
Property tax estimates vary by municipality — Portland metro and coastal towns run higher than inland and northern counties.
The numbers are illustrative — scenarios don't include every credit, deduction, or wrinkle that might apply to you.
No client relationship is created by reading this page.

Last updated April 2026 with 2026 IRS schedules and current Maine Revenue Services guidance.