Every Maine income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 5.8% | $0 | $27,399 | $1,589 |
| 6.75% | $27,399 | $64,849 | $4,117 |
| 7.15% | $64,849 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Maine taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Maine tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $3,115 | 6.2% | 6.75% |
| $75,000 | $4,843 | 6.5% | 7.15% |
| $100,000 | $6,630 | 6.6% | 7.15% |
| $150,000 | $10,205 | 6.8% | 7.15% |
Pension income deduction cap indexed up for 2026: up to $49,824 per person, from $48,216 in 2025, still reduced dollar-for-dollar by Social Security and railroad retirement benefits received (Maine Revenue Services / TaxSlayer guidance for TY2026). Standard deduction for 2026 subject to the IRC-conformity question described in the rule blocks: Tax Foundation prints $8,350 on a pre-OBBBA conformity reading and warns Maine may legislate — treat that figure as provisional until Maine Revenue Services confirms it. No change to Maine's three rates or thresholds beyond routine indexing for 2026 (Tax Foundation 2026).
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Maine.
Maine does not tax Social Security — but Social Security still affects your Maine bill. The pension income deduction, worth up to $49,824 per person for 2026 (indexed from $48,216 in 2025), shelters pension, IRA and 401(k) income, yet it is reduced dollar-for-dollar by the Social Security and railroad retirement benefits you received. Receive $30,000 of Social Security and only $19,824 of pension deduction remains. The deduction also phases out for higher incomes (from federal AGI above $125,000 for single filers). Military retirement pay is treated better: fully exempt, no cap, no Social Security offset.
Source: 36 M.R.S. § 5122; Maine Revenue Services pension deduction guidance (TY2026 cap $49,824)
Tax Foundation's 2026 table prints Maine's single-filer standard deduction as $8,350, but explicitly on a pre-OBBBA reading of Maine's Internal Revenue Code conformity, with a warning that the state may legislate a different conformity response to the 2025 federal tax changes. Until Maine Revenue Services publishes settled 2026 guidance, that $8,350 figure should be read as provisional, not final. The personal exemption is clearer: $5,300 for 2026.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026 (Maine conformity note)
Maine reaches its 7.15% top rate quickly for a graduated system: for a single filer the brackets for 2026 are 5.80% up to $27,399 of taxable income, 6.75% up to $64,849, and 7.15% above that. Joint thresholds are roughly double, and the thresholds are indexed annually.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Maine Revenue Services rate schedules
Three brackets for a single filer in 2026: 5.80% up to $27,399 of taxable income, 6.75% from $27,399 to $64,849, and 7.15% above $64,849. On a $75,000 salary for a single filer, this page's calculator puts Maine state tax at $3,881, with net pay of $57,712 after federal tax of $7,670 and FICA of $5,738 (total tax $17,288).
No. Maine fully exempts Social Security benefits. But receiving Social Security shrinks your pension income deduction dollar-for-dollar, so it can still increase the Maine tax on your other retirement income indirectly.
Up to $49,824 per person for 2026 ($48,216 for 2025), covering pensions and IRA/401(k) distributions — but the cap is reduced dollar-for-dollar by your own Social Security and railroad retirement benefits, and the deduction phases out at higher federal AGI (starting above $125,000 for single filers). Military retirement pay is fully exempt with no cap and no Social Security offset.
$5,300 per person for 2026. The personal exemption phases out at higher incomes, and Maine also gives a dependent credit rather than a full dependent exemption.
Treat it with caution for 2026. Tax Foundation prints a standard deduction of $8,350 for Maine on a reading taken before the state's conformity response to the 2025 federal tax law (OBBBA), and warns the figure may change if Maine legislates. Check Maine Revenue Services' 2026 guidance before relying on a single number.
No. Maine cities and towns do not levy local income taxes — property tax is the local layer in Maine, so your income tax is the state tax only.
Maine income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $8,350 standard deduction, worked examples and a find-your-bracket tool.
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Every Maine income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Maine (single filer, 2026), the slice-by-slice tax is $6,630.31 — the top slice is taxed at 7.15%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $8,350 standard deduction comes off first, which is what the companion income calculator works through.
Maine taxes income in 3 bands from 5.8% to 7.15%. The standard deduction is $8,350.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Three brackets for a single filer in 2026: 5.80% up to $27,399 of taxable income, 6.75% from $27,399 to $64,849, and 7.15% above $64,849. On a $75,000 salary for a single filer, this page's calculator puts Maine state tax at $3,881, with net pay of $57,712 after federal tax of $7,670 and FICA of $5,738 (total tax $17,288).
No. Maine fully exempts Social Security benefits. But receiving Social Security shrinks your pension income deduction dollar-for-dollar, so it can still increase the Maine tax on your other retirement income indirectly.
Up to $49,824 per person for 2026 ($48,216 for 2025), covering pensions and IRA/401(k) distributions — but the cap is reduced dollar-for-dollar by your own Social Security and railroad retirement benefits, and the deduction phases out at higher federal AGI (starting above $125,000 for single filers). Military retirement pay is fully exempt with no cap and no Social Security offset.
$5,300 per person for 2026. The personal exemption phases out at higher incomes, and Maine also gives a dependent credit rather than a full dependent exemption.
Treat it with caution for 2026. Tax Foundation prints a standard deduction of $8,350 for Maine on a reading taken before the state's conformity response to the 2025 federal tax law (OBBBA), and warns the figure may change if Maine legislates. Check Maine Revenue Services' 2026 guidance before relying on a single number.
No. Maine cities and towns do not levy local income taxes — property tax is the local layer in Maine, so your income tax is the state tax only.
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