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Tax Year 2025 · Updated Apr 2026

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.

Top rate
7.1%
Top bracket starts at
$61,600
single filer
Std deduction (single)
$14,600
Std deduction (MFJ)
$29,200

Single Filer · 2025

Also applies to married filing separately in most states.

RateTaxable 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

RateTaxable 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 incomeMaine taxEffective rateMarginal rate
$50,000$2,1424.3%6.8%
$75,000$3,8305.1%6.8%
$100,000$5,6125.6%7.1%
$150,000$9,1876.1%7.1%
$250,000$16,3376.5%7.1%
2024 vs 2025. Bracket thresholds in many states adjust annually for inflation. Maine publishes annual updates through its Department of Revenue. Always confirm against the current year's instructions before filing.

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Frequently 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.

Sources: Maine Department of Revenue, Tax Foundation, IRS
Last updated:

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.