What is Maine Income Tax? Rates & Tax Brackets

Updated for tax year 2025.

If you live or work in Maine, you’ll likely need to file a Maine state income tax return along with your federal return. Maine uses a graduated income tax system with three marginal rates, so your filing status and taxable income affect how much state tax you owe.

This guide explains Maine’s 2025 income tax rates and brackets, standard deduction and personal exemption amounts, available subtractions and credits, and updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Maine’s tax rules to help you accurately prepare your Maine return alongside your federal return.

What is the Maine state income tax?

Maine state income tax is a tax on income earned by individuals. It is collected by Maine Revenue Services and helps fund state services.

For tax year 2025, Maine uses a three-bracket progressive tax structure with marginal rates of 5.8%, 6.75%, and 7.15%. Bracket dollar thresholds vary by filing status.

Maine income tax rates and tax brackets

Maine’s 2025 rate schedule is progressive. Here are the 2025 Maine income tax brackets:

Taxable Income – Single or Married Filing Separately	Taxable Income – Married Filing Jointly or Surviving Spouse	Taxable Income – Head of Household	Tax Rate
Up to $26,799	Up to $53,599	Up to $40,199	5.8%
$26,800-$63,449	$53,600-$126,899	$40,200-$95,149	6.75%
$63,450 or more	$126,900 or more	$95,150 or more	7.15%

If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See Form 1040ME tax rate schedules for official computation details.

Maine standard deduction

Maine has its own standard deduction amounts for 2025 (Form 1040ME line 17), which differ from federal amounts:

$15,000 for single and married filing separately
$22,500 for head of household
$30,000 for married filing jointly and qualifying surviving spouse

Maine also allows a $5,150 personal exemption per exemption (line 18). Additional amounts may apply for age or blindness. Standard deduction and exemption amounts phase out at higher income levels. Taxpayers who itemize on their federal return may use Maine itemized deductions on Schedule 2, generally limited to $36,300 (medical expenses are not subject to this limit).

Maine subtractions and credits

Maine allows Schedule 1S subtractions and several credits that can reduce your tax. Common examples include:

Social Security benefits — fully exempt from Maine income tax (Schedule 1S subtraction)
Pension income deduction — up to $48,216 per eligible taxpayer for qualifying pension income (subject to income phaseout rules)
U.S. military retirement pay — fully exempt from Maine income tax
Property Tax Fairness Credit and Sales Tax Fairness Credit (up to $280) for qualifying low- and moderate-income filers
Dependent Exemption Tax Credit and other refundable or nonrefundable credits on Form 1040ME schedules

Eligibility rules vary by subtraction and credit. Review Form 1040ME instructions and supporting schedules for current requirements.

Maine tax changes for 2025

For tax year 2025, Maine generally conforms to the Internal Revenue Code as of December 31, 2024, with state-specific exceptions. Pension income deduction rules were updated for distributions received before age 55, and the pension deduction is subject to income phaseouts for higher earners.

The 2025 Form 1040ME return is due April 15, 2026, with an automatic six-month filing extension available when qualifying federal extension requirements are met (extended due date October 15, 2026 for calendar-year filers).

FAQs

Does Maine have a state income tax?

Yes. Maine has a state income tax and uses a graduated rate structure. For tax year 2025, marginal rates are 5.8%, 6.75%, and 7.15%, with bracket thresholds that vary by filing status.

What is the Maine income tax rate?

Maine’s 2025 marginal income tax rates are 5.8%, 6.75%, and 7.15%. Your effective rate depends on your filing status and taxable income bracket.

What are the Maine income tax brackets for 2025?

Maine has three marginal rate tiers for 2025. For single and married filing separately filers, rates apply at taxable income below $26,800, from $26,800 to $63,449, and $63,450 or more. Married filing jointly and surviving spouse filers use wider thresholds ($53,600 and $126,900). Head of household filers use $40,200 and $95,150 breakpoints. See the table above.

How does Maine state income tax work?

Maine generally starts with your federal adjusted gross income, applies Schedule 1A additions and Schedule 1S subtractions, subtracts the Maine standard or itemized deduction and personal exemption, then calculates tax using Maine rate schedules. Nonresidents and part-year residents may use Schedule NR.

Do I have to file a Maine state tax return?

You may need to file if you are a Maine resident required to file a federal return, have Maine-source income as a nonresident or part-year resident, or want to claim a refund or refundable credits. Check Form 1040ME instructions for your situation.

What is the Maine standard deduction for 2025?

For 2025, Maine standard deduction amounts are $15,000 (single or married filing separately), $22,500 (head of household), and $30,000 (married filing jointly or qualifying surviving spouse). Maine also allows a $5,150 personal exemption per exemption. Amounts may phase out at higher income levels.

How much is Maine state income tax?

There is no single Maine tax amount for everyone. Your state tax depends on taxable income, filing status, deductions, exemptions, subtractions, and credits. Maine’s 2025 marginal rates are 5.8%, 6.75%, and 7.15%.

Why is my Maine tax return different from my federal return?

Your Maine return can differ from your federal return because Maine has its own standard deduction amounts, personal exemption rules, and Schedule 1S subtractions (such as Social Security and pension income). Maine also offers state credits like the Property Tax Fairness Credit and Sales Tax Fairness Credit. Maine generally conforms to federal law as of December 31, 2024, but not every federal change applies automatically. That means your Maine taxable income and final tax may be different from your federal amounts.

The good news is that our tax software automatically applies Maine’s current tax rules when preparing your state return, so you don’t have to calculate these differences yourself.

For more information, visit Maine Revenue Services. If you’d like to learn more about recent federal tax law changes, see our OBBB tax changes guide.

The bottom line

Maine’s 2025 income tax is progressive, with marginal rates up to 7.15%. Understanding your bracket, deduction and exemption options, and available subtractions can help you better estimate your Maine tax bill or refund.

When you’re ready to file, TaxAct can help you prepare your federal and Maine returns in one place so you can file with confidence.

Already filed your taxes and waiting for your refund? Learn more about where your Maine state tax refund is.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions.

The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.

Citations

Maine Revenue Services. “2025 Individual Income Tax Rate Schedules.” Accessed 21 Aug. 2026.
Maine Revenue Services. “2025 Form 1040ME General Instructions.” Accessed 21 Aug. 2026.
Maine Revenue Services. “Maine Revenue Services.” Accessed 21 Aug. 2026.