Quick Answer
Maine state income tax ranges from 5.8% to 7.15% for 2026. Most single filers pay 6.75% on income between $25,050-$59,200. A single person earning $50,000 pays about $2,775 in Maine state tax, or roughly $107 per biweekly paycheck.
Best Answer
Sarah Chen, Payroll Tax Analyst
Best for employees with straightforward W-2 income who want to understand their Maine state tax withholding
What are Maine's state income tax rates for 2026?
Maine uses a progressive tax system with five brackets ranging from 5.8% to 7.15%. Your rate depends on your filing status and income level. Most middle-income earners fall into the 6.75% bracket.
Maine tax brackets for 2026
Example: $50,000 salary calculation
Let's calculate the Maine state tax for a single filer earning $50,000:
Step 1: Apply the brackets
Step 2: Per-paycheck impact
How Maine withholding works on your paycheck
Your employer withholds Maine state tax based on:
According to the Maine Revenue Service withholding tables, this withholding happens automatically — you don't need to calculate it yourself.
Key factors that affect your Maine tax
What you should do
Use our paycheck calculator to see exactly how Maine state tax affects your take-home pay. Enter your salary, filing status, and any pre-tax deductions to get an accurate estimate of your biweekly withholding.
Key takeaway: Maine state income tax rates range from 5.8% to 7.15%. A $50,000 earner pays about $121 per biweekly paycheck in Maine state tax withholding.
Key Takeaway: Maine state income tax rates range from 5.8% to 7.15%, with most middle-income earners paying 6.75% on income above $25,050.
Maine state income tax brackets for 2026 by filing status
| Tax Rate | Single Filers | Married Filing Jointly |
|---|---|---|
| 5.8% | $0 - $25,050 | $0 - $50,100 |
| 6.75% | $25,051 - $59,200 | $50,101 - $118,400 |
| 7.15% | $59,201+ | $118,401+ |
More Perspectives
Sarah Chen, Payroll Tax Analyst
Best for people who moved to or from Maine and need to understand state tax implications
Maine residency and state tax obligations
If you moved to Maine during 2026, your state tax situation depends on when you became a Maine resident and where your income was earned.
Full-year vs. part-year residents
Full-year Maine residents pay Maine state tax on all income, regardless of where it was earned. This includes:
Part-year residents (moved to/from Maine during the tax year) file a part-year resident return and pay Maine tax only on:
Example: Mid-year move to Maine
Say you moved to Maine on July 1st, 2026, with a $60,000 salary:
What to expect with payroll changes
When you move to Maine, notify your payroll department immediately. They'll:
Multi-state tax considerations
You may need to file returns in both Maine and your previous state. However, Maine provides credit for taxes paid to other states on the same income, preventing double taxation.
Key takeaway: New Maine residents pay state tax only on income earned while living in Maine, with rates from 5.8% to 7.15% depending on total income.
Key Takeaway: New Maine residents pay state tax only on income earned while living in Maine, with rates from 5.8% to 7.15% depending on total income.
Sources
- Maine Revenue Service Tax Forms — Official Maine state income tax rates and brackets
- IRS Publication 505 — Tax Withholding and Estimated Tax guidance
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.