How Maine taxes your paycheck
This page estimates the Maine income tax and paid leave contribution taken from your pay in 2026. Maine has three tax rates: 5.8%, 6.75% and 7.15%.
First you subtract Maine's standard deduction: $15,700 single, $23,550 head of household or $31,400 joint. Then subtract $5,300 for yourself and your spouse. Each dependent takes $300 off your tax. Maine also has Paid Family and Medical Leave, and you can be charged up to 0.5% of your wages for it.
Here is an example. A single person earns $60,000 and puts $3,000 in a 401(k). Maine taxable income is $36,000, and the tax is about $2,169.70. The paid leave share is $300.
Maine tax rates and rules for 2026
Maine has graduated rates from 5.8% to 9.15%.
| Taxable income | Rate |
|---|---|
| $0 to $27,400 | 5.8% |
| $27,400 to $64,850 | 6.75% |
| $64,850 to $1,000,000 | 7.15% |
| Over $1,000,000 | 9.15% |
| Taxable income | Rate |
|---|---|
| $0 to $54,850 | 5.8% |
| $54,850 to $129,750 | 6.75% |
| $129,750 to $1,500,000 | 7.15% |
| Over $1,500,000 | 9.15% |
| Taxable income | Rate |
|---|---|
| $0 to $27,400 | 5.8% |
| $27,400 to $64,850 | 6.75% |
| $64,850 to $750,000 | 7.15% |
| Over $750,000 | 9.15% |
| Taxable income | Rate |
|---|---|
| $0 to $41,100 | 5.8% |
| $41,100 to $97,300 | 6.75% |
| $97,300 to $1,500,000 | 7.15% |
| Over $1,500,000 | 9.15% |
- Starts from
- Wages after pre-tax deductions
- 401(k) contributions
- Lower your state taxable wages
- Standard deduction
- $15,700 single, $31,400 married filing jointly, $15,700 married filing separately, $23,550 head of household
- Exemption
- $5,300 per filer ($10,600 for a joint return)
- Personal credit
- $0 per filer ($0 for a joint return); plus $300 per dependent (refundable)
- Paid Family and Medical Leave (PFML)
- 0.5% of wages up to $184,500
Local taxes
No local income tax on wages.
What this estimate leaves out
- The standard deduction phases out at higher incomes. The personal exemption phases out above $341,000 single, $375,050 head of household, or $409,150 joint.
- The dependent credit doubles for children under 6 and shrinks above $100,000 single, $125,000 head of household or $150,000 joint. The estimate uses $300 per dependent at every income.
- Employers can choose to pay the employee's PFML share. This estimate assumes you pay the full 0.5%.
- The extra standard deduction for age 65 or blindness and other Maine credits are left out.
Frequently asked questions
What are Maine's income tax rates for 2026?
Maine has three: 5.8%, 6.75% and 7.15%. For a single filer, 6.75% starts at $27,400 of taxable income and 7.15% at $64,850. A new 2% surcharge applies to income over $1 million.
How much is Maine paid family leave on my paycheck?
Your share is at most 0.5% of your wages, up to $184,500 in 2026. Some employers pay part or all of it for you. Benefits started on May 1, 2026.
Does Maine tax 401(k) contributions?
No. Maine starts from your federal adjusted gross income, so traditional 401(k) and 403(b) contributions lower your Maine taxable income.
Is the Maine standard deduction the same as the federal one?
Not for 2026. Maine set its own basic amount: $15,700 single and $31,400 joint. That's a little less than the federal $16,100 and $32,200.
Is there local income tax in Maine?
No. Maine towns and cities don't tax wages. Your paycheck shows only the state income tax and the paid leave contribution.
Sources
- Maine Revenue Services: 2026 individual income tax rates (revised May 20, 2026)
- Maine Revenue Services: Maine Tax Alert, August 2026 (standard deduction and 2% surcharge)
- Maine Revenue Services: 2026 personal exemption phaseout worksheet
- Maine statute 36 M.R.S. 5219-SS: Dependent exemption tax credit
- Maine Department of Labor: PFML employer FAQ, June 2026 (0.5% employee share, wage cap)
- IRS Topic 751: 2026 Social Security wage base ($184,500)
Figures checked 2026-10-25. The federal side uses the same 2026 rules as the main paycheck calculator, where the formula and method are explained. Found a problem? Tell us.