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Progressive Tax

Maine Tax Guide

7.15%top marginal rate

Maine has a progressive income tax with a top rate of 7.15%. Property taxes are above the national average, and the state levies an estate tax. However, Maine offers a homestead property tax exemption and a property tax fairness credit for lower-income residents.

Maine Tax at a Glance

Income Tax

7.15%

Top marginal rate

Sales Tax

5.5%

State-level rate

Property Tax

1.36%

24% above the national average

Estate Tax

Yes

State-level estate/inheritance tax

How Maine Compares to the National Average

Top Income Tax Rate7.15%
0%National avg: 4.6%
State Sales Tax5.5%
0%National avg: 5.1%
Median Property Tax1.36%
0%National avg: 1.1%
ME

Notable Tax Facts

  • Top income tax rate of 7.15% is among the higher rates nationally
  • Has a state estate tax with a $6.8 million exemption
  • Property taxes are above the national average at ~1.36%
  • Offers a property tax fairness credit for lower-income residents

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Maine Tax FAQ

What is Maine's income tax rate?

Maine has a progressive income tax with three brackets: 5.8%, 6.75%, and 7.15%. The top rate applies to income over $58,050 for single filers.

Does Maine have an estate tax?

Yes. Maine has an estate tax with an exemption of about $6.8 million. The tax rate ranges from 8% to 12% on the portion exceeding the exemption.

Are Maine property taxes high?

Maine's effective property tax rate of about 1.36% is above the national average. However, homestead exemptions and the property tax fairness credit help reduce the burden.

Does Maine tax Social Security?

Maine does not tax Social Security benefits. The state follows the federal treatment.

Compare With Other States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.