United States · State income tax
Maine state income tax rate 2027.
Maine’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: Maine has 3 brackets for 2026 with rates from 5.8% to 7.15%. The top rate starts at $64,850 of taxable income for single filers and $129,750 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
Estimate your tax
Result
Enter your Maine taxable income and press Estimate.
The Maine schedule
The rates (5.8%, 6.75%, 7.15%) are in 36 M.R.S. 5111. The dollar edges are indexed each year; the 2026 figures here come from Tax Foundation’s 2026 table because the Maine Revenue Services schedule PDF could not be opened on the read date. Verify them against the current Maine Revenue Services schedule before relying on them.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $27,400 | 5.8% | 5.8% |
| $27,400 to $64,850 | 6.75% | 6.75% |
| Over $64,850 | 7.15% | 7.15% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $54,850 | 5.8% | 5.8% |
| $54,850 to $129,750 | 6.75% | 6.75% |
| Over $129,750 | 7.15% | 7.15% |
Deductions, exemptions and local tax
Thomson Reuters (quoting the MRS 2026 announcement) gives a 2026 standard deduction of $15,300 single / $30,600 MFJ and a $5,300 personal exemption per taxpayer; Tax Foundation shows older $8,350/$16,700 values with phase-outs, so figures conflict. Not modelled.
None; Maine has no local income tax. 36 M.R.S. 5111(7) (PL 2025 c. 650 Pt. DDDD): for tax years beginning on or after Jan 1, 2026, a 2% surcharge on Maine taxable income above $1,000,000 (single), $1,500,000 (head of household and married joint), and half the joint amount for married filing separately. This lifts the top marginal rate to 9.15%. Not modelled by the bracket arrays.
What changes in 2027 (projected)
Statute sets the same three rates for tax years after 2017 with indexed edges; no different 2027 rates found. Edges will be re-indexed, so 2027 is a projection only.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of Maine taxable income owes $5,200 under the 2026 schedule, an effective rate of 6.50% and a marginal rate of 7.15%. A joint filer with $150,000 of Maine taxable income owes $9,685 under the 2026 schedule, an effective rate of 6.46% and a marginal rate of 7.15%. The 2027 projection for the same incomes is the same dollar amount ($5,200 and $9,685) because the 2026 schedule is carried forward.
Common mix-ups
- Maine's top rate is 7.15%. Starting in 2026 a 2% surcharge applies over $1M single / $1.5M joint, so the marginal rate there is 9.15%.
- Maine's bracket edges are fixed at the old $21,050 and $50,000. Those are the statute's base 2017 figures; edges are indexed and are $27,400 and $64,850 for single in 2026 per the MRS schedule as quoted.
- The Maine surcharge only hits ordinary wages. The statute applies it to Maine taxable income in excess of the threshold, with no income-type carve-out in the text read.
- Joint brackets are exactly double the single ones. They are $54,850 and $129,750, versus double single of $54,800 and $129,700.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- 36 M.R.S. 5111 Imposition and rate of tax (rates in 1-F, surcharge text in sub-section 7) (retrieved November 9, 2026)
- Thomson Reuters: Maine announces 2026 rate schedules (2026 indexed edges, deductions (secondary; MRS PDF 403)) (retrieved November 9, 2026)
- Tax Foundation 2026 state income tax rates (cross-check) (edge cross-check) (retrieved November 9, 2026)
Frequently asked questions
What is the Maine state income tax rate for 2027?
Maine has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (5.8%, 6.75%, 7.15%).
What is the top Maine income tax rate?
7.15% under the 2026 schedule. It starts at $64,850 of taxable income for single filers and $129,750 for joint filers.
How much Maine income tax would I pay on $80,000?
A single filer with $80,000 of Maine taxable income owes $5,200 under the 2026 schedule, an effective rate of 6.50% and a marginal rate of 7.15%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Maine can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Maine sources read on November 9, 2026: 36 M.R.S. 5111 Imposition and rate of tax; Thomson Reuters: Maine announces 2026 rate schedules; Tax Foundation 2026 state income tax rates. The links in the Sources section go to the originals.
Is Maine's millionaire surcharge in effect for 2026?
Yes; 36 M.R.S. 5111(7) applies to tax years beginning on or after January 1, 2026.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the Maine tax agency or a tax professional before you file.