2025 Maine Income Tax Brackets
Maine (ME) uses 3 progressive income tax brackets ranging from 5.8% to 7.1% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 5.8% | $0 – $26,050 |
| 6.8% | $26,050 – $61,600 |
| 7.1% | $61,600 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 5.8% | $0 – $51,700 |
| 6.8% | $51,700 – $122,650 |
| 7.1% | $122,650 and up |
Effective rate at common income levels (single)
Effective rate = total Maine income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Maine tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,142 | 4.3% | 6.8% |
| $75,000 | $3,830 | 5.1% | 6.8% |
| $100,000 | $5,612 | 5.6% | 7.1% |
| $150,000 | $9,187 | 6.1% | 7.1% |
| $250,000 | $16,337 | 6.5% | 7.1% |
Run a full calculation
Combine federal + Maine income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Maine bracket is 7.1%, beginning at $61,600 of taxable income for single filers.
At $100,000 of gross income (single filer), the Maine effective income tax rate is approximately 5.6% — about $5,612 in state tax after the $14,600 standard deduction.
The Maine standard deduction for 2025 is $14,600 for single filers and $29,200 for married filing jointly.
Distinct MFJ bracket table in Maine for 2025.
Maine publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Maine's bracket structure
Maine uses a progressive bracket structure for 2025: 3 brackets ranging from 5.80% on the first dollars of taxable income up to 7.15% on income above the top-bracket threshold. Marginal rates increase as income rises; effective rates (total tax paid divided by total income) sit between the lowest and highest marginal rate the taxpayer hits. Standard deductions apply before the bracket calculation, so the first $14,600 of single-filer income (or $29,200 for married-filing-jointly) is exempt from state tax.
Maine's top marginal rate of 7.15% sits in the mid-band of state income tax rates — similar to the typical Northeastern and Mid-Atlantic state. The middle band represents about two-thirds of state income tax structures by population and corresponds roughly to the rates needed to fund baseline state services (education, public safety, transportation, Medicaid match) without relying disproportionately on sales tax or severance revenue.
Tax brackets and deduction amounts on this page are the official figures published by the Maine Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Maine 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.