Maine income tax brackets for 2026
Maine taxes wages at rates from 5.8% to 7.15%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $27,399 | 5.8% |
| $27,399 to $64,849 | 6.75% |
| Over $64,849 | 7.15% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $54,849 | 5.8% |
| $54,849 to $129,749 | 6.75% |
| Over $129,749 | 7.15% |
Deductions, exemptions and credits
| Standard deduction | $8,350 single · $16,700 married |
|---|---|
| Personal exemption | $5,300 single · $10,600 married |
| Dependent credit | $305 each |
- Maine has three brackets, 5.8%, 6.75% and 7.15%, with thresholds that rise with inflation each year.
- Maine's paid family and medical leave program began paying benefits in May 2026; workers contribute up to 0.5% of wages.
- The standard deduction follows the federal amount from before the 2025 federal tax law ($8,350 single) and phases out at higher incomes.
Maine payroll deductions
Besides income tax, Maine requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Maine Paid Family and Medical Leave (employee share) | 0.5% | First $184,500 of wages |
- ME PFML: 1% of wages up to the Social Security wage base; employers with 15 or more staff may deduct up to half, 0.5%.
Local income taxes in Maine
Maine towns do not tax wages.
Example: $60,000 salary in Maine
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Maine income tax | -$110.32 | -$2,868.33 |
| ME PFML | -$11.54 | -$300.00 |
| Take-home pay | $1,816.22 | $47,221.67 |
Maine income tax is about $2,868.33 a year here, 4.78% of gross pay. All taxes together take 21.3% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Maine at different salaries
Yearly take-home pay for a single filer in Maine, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $94,444 a year (21.3% in taxes).
| Salary | Maine tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,098 | $25,187 | $968.72 |
| $45,000 | $2,081 | $36,257 | $1,394.49 |
| $60,000 | $3,168 | $47,222 | $1,816.22 |
| $80,000 | $4,624 | $60,486 | $2,326.37 |
| $100,000 | $6,154 | $73,026 | $2,808.68 |
| $150,000 | $9,979 | $103,812 | $3,992.76 |
| $250,000 | $17,302 | $165,880 | $6,380.01 |
The Maine tax column includes state payroll contributions as well as income tax.
How the Maine paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Maine tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, less exemptions, run through the brackets above, minus credits, then divided by the number of paychecks.
Maine tax = Brackets(Wages − pre-tax deductions − standard deduction − exemptions) − credits