Prepared by Maine Revenue Services, Income/Estate Tax Division February 3, 2026 State of Maine - Individual Income Tax 2025 Rates

Note: For tax years beginning in 2025, an inflation adjustment is made by multiplying the cost-of-living adjustment, 1.274, by the lowest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F and by multiplying the cost-of-living adjustment, 1.269, by the highest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F. The Maine personal exemption amount is adjusted by multiplying the cost-of-living adjustment, 1.25, by the dollar amount of the personal exemption specified in 36 M.R.S. § 5126-A, sub-§ 1, for the taxpayer and taxpayer’s spouse, if married. See 36 M.R.S. § 5403.

Do not use these tax rate schedules to determine income tax withholding from wages.

Tax Rate Schedule #1 For Single Individuals and Married Persons Filing Separate Returns If the taxable income is: The tax is: Less than $26,800 5.8% of Maine taxable income $26,800 but less than $63,450 $1,554 plus 6.75% of excess over $26,800 $63,450 or more $4,028 plus 7.15% of excess over $63,450

Tax Rate Schedule #2 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household

Tax Rate Schedule #3 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is: The tax is: Less than $53,600 5.8% of Maine taxable income $53,600 but less than $126,900 $3,109 plus 6.75% of excess over $53,600 $126,900 or more $8,057 plus 7.15% of excess over $126,900

Personal Exemption: $5,150 – applicable to the taxpayer (and spouse if married filing jointly)

Standard Deduction: Single - $15,000 Married Filing Jointly - $30,000

Head of Household - $22,500 Married Filing Separately - $15,000

Additional Amount for Age or Blindness: $1,600 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $3,200 if one spouse is 65 or over and blind, $3,200* if both spouses are 65 or over, $6,400* if both spouses are 65 or over and blind, etc. *If married filing separately, these amounts apply only if you can claim an exemption for your spouse.

$2,000 if unmarried (single or head of household). The additional amount is $4,000 if the individual is both 65 or over and blind. If the taxable income is: The tax is: Less than $40,200 5.8% of Maine taxable income $40,200 but less than $95,150 $2,332 plus 6.75% of excess over $40,200 $95,150 or more $6,041 plus 7.15% of excess over $95,150