Maine Income Tax Calculator
Estimate your Maine income tax burden
Updated for 2024 tax year on Dec 19, 2024
Calculate your income tax in these states
How to calculate your Maine income taxes
Table of Contents
Understanding your Maine income taxes
The Pine Tree State utilizes a progressive income tax system, meaning tax rates scale with income. Rates range from 5.8% for the lowest earners to 7.15% for the highest.
Maine’s state payroll tax includes an unemployment insurance tax, which ranges from 1.01% to 8.78%, depending on an employer’s history of employee turnover and the health of the state’s unemployment trust fund.
Maine has a standard deduction that aligns with the federal standard deduction. Maine also offers a personal exemption but, unlike many states, it’s not phased out for high-income taxpayers.
Calculate your income tax in Maine
- Work out your total federal income tax
- Gross income adjusted
Gross income − Pre-tax deductions = Gross income adjusted - Federal taxable income
Gross income adjusted − Federal standard/itemized deductions = Federal taxable income - Federal income tax liability
Federal taxable income × Federal income tax rate = Federal income tax liability - Federal payroll tax liability
Gross income × Federal payroll tax rate = Federal payroll tax liability
- Gross income adjusted
- Calculate your total Maine state income tax
- Maine state taxable income
Gross income adjusted − (Maine state standard/itemized deductions + Maine state exemptions) = Maine state taxable income - Maine state income tax liability
Maine state taxable income × Maine state income tax rate = Maine state income tax liability
- Maine state taxable income
- Add up all the taxes
Federal income tax liability + Federal payroll tax liability + Maine state income tax liability = Your total income tax liability
State income tax brackets
Single and Married filing separately filers have the same tax rates. Refer to Tax Foundation for more details.
| Tax year | Filing status | Taxable income | Rate |
|---|---|---|---|
| 2024 | Single Married, Filing Separately |
$0 - $26,050 | 5.8% |
| $26,050 - $61,600 | 6.75% | ||
| $61,600+ | 7.15% | ||
| Married, Filing Jointly or Widow(er) | $0 - $52,100 | 5.8% | |
| $52,100 - $123,250 | 6.75% | ||
| $123,250+ | 7.15% | ||
| Head of Household | $0 - $39,050 | 5.8% | |
| $39,050 - $92,450 | 6.75% | ||
| $92,450+ | 7.15% | ||
| 2023 | Single Married, Filing Separately |
$0 - $24,500 | 5.8% |
| $24,500 - $58,050 | 6.75% | ||
| $58,050+ | 7.15% | ||
| Married, Filing Jointly or Widow(er) | $0 - $49,050 | 5.8% | |
| $49,050 - $116,100 | 6.75% | ||
| $116,100+ | 7.15% | ||
| Head of Household | $0 - $36,750 | 5.8% | |
| $36,750 - $87,100 | 6.75% | ||
| $81,700+ | 7.15% | ||
| 2022 | Single Married, Filing Separately |
$0 – $23,000 | 5.8% |
| $23,000 – $54,450 | 6.75% | ||
| $54,450+ | 7.15% | ||
| Married, Filing Jointly or Widow(er) | $0 – $46,000 | 5.8% | |
| $46,000 – $108,900 | 6.75% | ||
| $108,900+ | 7.15% | ||
| Head of Household | $0 – $34,500 | 5.8% | |
| $34,500 – $81,700 | 6.75% | ||
| $81,700+ | 7.15% | ||
| 2021 | Single Married, Filing Separately |
$0 – $22,450 | 5.8% |
| $22,450 – $53,150 | 6.75% | ||
| $53,150+ | 7.15% | ||
| Married, Filing Jointly or Widow(er) | $0 – $44,950 | 5.8% | |
| $44,950 – $106,350 | 6.75% | ||
| $106,350+ | 7.15% | ||
| Head of Household | $0 – $33,650 | 5.8% | |
| $33,650 – $79,750 | 6.75% | ||
| $79,750+ | 7.15% | ||
| 2020 | Single Married, Filing Separately |
$0 – $22,200 | 5.8% |
| $22,200 - $52,600 | 6.75% | ||
| $52,600+ | 7.15% | ||
| Married, Filing Jointly or Widow(er) | $0 – $44,450 | 5.8% | |
| $44,450 - $105,200 | 6.75% | ||
| $105,200+ | 7.15% | ||
| Head of Household | $0 – $33,300 | 5.8% | |
| $33,300 - $78,900 | 6.75% | ||
| $78,900+ | 7.15% |
State standard deduction
Maine standard deduction is tied to the federal standard deduction.
| Tax year | Filing status | Standard deduction amount | Phased out for income over |
|---|---|---|---|
| 2023 | Single Married, Filing Separately |
$13,850 | $91,500 |
| Married, Filing Jointly or Widow(er) | $27,700 | $183,050 | |
| Head of Household | $20,800 | $137,250 | |
| 2022 | Single Married, Filing Separately |
$12,950 | $85,850 |
| Married, Filing Jointly or Widow(er) | $25,900 | $171,700 | |
| Head of Household | $19,400 | $128,750 | |
| 2021 | Single Married, Filing Separately |
$12,550 | $83,850 |
| Married, Filing Jointly or Widow(er) | $25,100 | $167,700 | |
| Head of Household | $18,800 | $125,750 | |
| 2020 | Single Married, Filing Separately |
$12,400 | $82,900 |
| Married, Filing Jointly or Widow(er) | $24,800 | $165,800 | |
| Head of Household | $18,650 | $124,350 |
State exemptions
Different from federal income tax, you can still claim exemption(s) in Maine. Refer to Tax Foundation for more details.
| Tax year | Filing status | Personal exemption amount | Comment |
|---|---|---|---|
| 2024 | Single Married, Filing Separately Head of Household |
$5,000 | |
| Married, Filing Jointly or Widow(er) | $10,000 | ||
| Dependent(s) | $300 | In tax credit | |
| 2023 | Single Married, Filing Separately Head of Household |
$4,700 | |
| Married, Filing Jointly or Widow(er) | $9,400 | ||
| Dependent(s) | $300 | In tax credit | |
| 2022 | Single Married, Filing Separately Head of Household |
$4,450 | |
| Married, Filing Jointly or Widow(er) | $8,900 | ||
| Dependent(s) | $300 | In tax credit | |
| 2021 2020 |
Single Married, Filing Separately Head of Household |
$4,300 | |
| Married, Filing Jointly or Widow(er) | $8,600 | ||
| Dependent(s) | $300 | In tax credit |
FAQs
How to calculate income tax in Maine?
Follow the steps below to calculate your total income tax in Maine:
- Work out your total federal income tax
- Calculate your total Maine state income tax
- Sum up all the taxes
How much income tax do I pay in Maine?
Maine tax residents 5.8% to 7.15% for 2024 tax year, depending on your taxable income and filing status.