Maine's lowest rate is 5.80% — the highest opening bracket of any state in the country, and higher than the top marginal rate in 25 others.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
|---|
Maine's three rates are 5.8%, 6.75% and 7.15%. No state asks more of its first taxable dollar. Minnesota is second at 5.35%, and 25 states have a top marginal rate below Maine's opening one.
The bands themselves are narrow. A single filer reaches 6.75% at $27,399 of taxable income and 7.15% at $64,849, so a typical professional salary sits in the top bracket. Maine's structure is progressive on paper and close to flat at 7.15% in practice for anyone earning well.
The contrast with New Hampshire directly to the west is about as sharp as any state border in the country — one takes 5.8% from the first dollar, the other takes nothing at all.
Maine's standard deduction is $8,350 for a single filer and $16,700 for a couple, reflecting conformity to a pre-OBBBA version of the federal code. The personal exemption is $5,300.
Both phase out. The standard deduction is reduced for Maine income above roughly $100,000 single or $200,050 joint, and the personal exemption tapers above roughly $333,450 single.
This calculator applies both in full and does not model the phase-outs, so the Maine figure reads low above roughly $100,000. Below that it is accurate.
Rather than a dependent exemption, Maine gives a refundable credit — $305 per dependent aged six and over, and $610 for each dependent under five.
Refundable matters. A family whose tax liability is smaller than the credit receives the balance as a payment rather than simply having their bill reduced to zero. Among state dependent provisions this is unusually generous at the bottom of the income scale, and it partly offsets the high opening rate for low-earning families with young children.
No Maine municipality levies an income tax. Maine does levy a substantial property tax, and its sales tax applies at a higher rate to lodging and prepared meals — a structure designed to shift some burden onto the state's large summer visitor population.
Maine also exempts a portion of pension income and does not tax Social Security benefits.
Yes. Its 5.80% opening bracket is the highest first rate of any state, and exceeds the top marginal rate in 25 states.
The standard deduction phases out above roughly $100,000 of Maine income and the personal exemption tapers at higher levels. Neither is modelled here, so the figure reads low above that point.
A refundable credit of $305 per dependent aged six and over, or $610 for each under five. Being refundable, it can produce a payment rather than just reducing tax to zero.
No. Maine also exempts a portion of pension income.