Maine tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 5.8% – 7.15% |
| Standard deduction | Single $15,700 · Married filing jointly $31,400 · Head of household $23,550 · Married filing separately $15,700 |
| Personal exemption | Single $5,300 · Married filing jointly $10,600 · Head of household $5,300 · Married filing separately $5,300 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | Paid Family and Medical Leave (PFML) – employee share |
| Local income taxes | None |
Maine income tax brackets 2026
Rates apply to Maine taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 5.8% | $0 | $0 | $0 | $0 |
| 6.75% | $27,400 | $54,850 | $41,100 | $27,400 |
| 7.15% | $64,850 | $129,750 | $97,300 | $64,850 |
Maine employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Paid Family and Medical Leave (PFML) – employee share Employers with 15+ employees: total premium 1% of wages, employee share up to 0.5%. Employers with fewer than 15: 0.5% total, which may be deducted entirely from the employee. Rate fixed at 0.5%/1% for 2025–2027. Premiums apply to wages up to the Social Security contribution and benefit base (26 M.R.S. § 850-F(6)) — $184,500 for 2026. Claims began May 1, 2026. | 0.5% | $184,500 | $922.50 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Maine income tax | $104.22 | $2,710 |
| Paid Family and Medical Leave (PFML) – employee share | $12.50 | $325 |
| Take-home pay | $1,975.88 | $51,373 |
Effective tax rate 21.0%; tax on the next dollar earned 26.9%. Maine taxable income is $44,000.
Second example: $120,000, married filing jointly, two children
Take-home $99,836 a year ($3,839.85 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Maine income tax $4,744, state payroll taxes $600.
How the Maine estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Maine standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- Add Paid Family and Medical Leave (PFML) – employee share on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this Maine calculator does not model
- Standard deduction and personal exemption phase-outs at higher incomes (36 M.R.S. §§ 5124-C, 5126-A)
- 2% surcharge on Maine taxable income over $1,000,000 single / $750,000 MFS / $1,500,000 joint or HOH (new for 2026)
- Maine dependent exemption tax credit, Maine EITC, property tax fairness credit and other credits
- Additional standard deduction for age 65+ or blind ($1,650 married / $2,050 unmarried)
Data notes
- 2026 brackets, standard deduction ($15,700 single/MFS, $31,400 joint, $23,550 HOH) and personal exemption ($5,300 per taxpayer/spouse) are from the official 2026 rate schedule (revised May 20, 2026; COLA 1.279 under 36 M.R.S. § 5403).
- There is no per-dependent exemption deduction; dependents get a tax credit instead (not modeled).
- The withholding tables use different allowance amounts and were not used.
Sources
- State income tax: State of Maine 2026 Individual Income Tax Rates (Revised May 20, 2026) (read 2026-10-07)
- State income tax: Maine Revenue Services Withholding Tables for Individual Income Tax – August 2026 Revision (read 2026-10-07)
- Paid Family and Medical Leave (PFML) – employee share: Maine Revised Statutes Title 26 § 850-F (premiums; subsection 6 caps wages at the Social Security base) and Maine DOL PFML Employer FAQ (July 2026) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: New Hampshire
States with a similar tax setup: Maryland, Alabama, Kansas, District of Columbia, Connecticut, Minnesota
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.