How Maine Income Tax Works in 2026
Maine taxes income in three brackets: 5.8% up to $27,399, 6.75% to $64,849, and 7.15% above that for single filers in 2026, with thresholds indexed for inflation each year. New for 2026, a 2% surcharge applies to income above $1 million, pushing the top effective rate to 9.15% for the state's highest earners.
The state standard deduction is $15,300 for single filers in 2026, and each personal exemption is worth $5,300. Maine's brackets are relatively narrow, so a $75,000 earner already touches the 7.15% top bracket on their last dollars, though most of their income is taxed at the two lower rates.
What Comes Out of Your Maine Paycheck
A Maine stub shows federal income tax, Social Security at 6.2%, Medicare at 1.45%, Maine state tax, and the paid family and medical leave contribution. Employees pay 0.5% of wages at larger employers (up to 1% at employers with fewer than 15 workers) up to the $184,500 wage base, which is $375 a year on a $75,000 salary at a larger employer.
Maine's supplemental wage withholding rate is a flat 5%, which matters for bonuses: employers may withhold bonuses at 5% for state tax even if your marginal rate is 7.15%, creating a small balance due at filing time. No Maine town adds a local income tax.
Worked Example: A $75,000 Salary in Portland
Take a single filer in Portland earning $75,000 a year, paid biweekly, taking the standard deduction. Federal tax is about $7,670, FICA takes $5,737.50, Maine's three-bracket math on income above the $15,300 standard deduction comes to roughly $3,769, and the employee share of paid leave adds $375. Here is the annual breakdown.
| Gross Pay | $75,000.00 |
| Federal Income Tax | ~$7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| Maine paid leave (0.5% employee share) | $375.00 |
| Maine State Tax | ~$3,769.46 |
| Net Annual Pay | ~$57,448.04 |
That leaves about $2,210 per biweekly paycheck against gross pay of $2,884.62, an effective total rate near 23.4%. Maine's state lines take about 5.5% of gross pay combined, reflecting the state's choice to fund generous leave benefits partly through payroll.
Maine Paycheck Details Worth Knowing
Paid leave with a small-employer twist
Maine's paid family and medical leave program splits the 1% premium between employer and employee at larger companies, but at employers with fewer than 15 workers, employees can pay the full 1%. Small-business workers should check their stub to see which share they are paying.
The new millionaire surcharge
Starting in 2026, Maine adds 2% on income above $1 million ($1.5 million joint), earmarked in the political debate for education funding. It does not affect a $75,000 salary, but it makes Maine's top effective rate 9.15%.
Minimum wage and overtime
Maine's minimum wage is $15.10 an hour in 2026, adjusted for inflation. Overtime is time and a half past 40 hours under state law.
Common Paycheck Mistakes in Maine
- Assuming the 7.15% top rate applies to your whole salary. At $75,000, only your last dollars face it; most income is taxed at 5.8% and 6.75%.
- Forgetting the paid leave contribution, which is separate from the income tax and easy to overlook.
- Being surprised by a balance due after a bonus. Maine's 5% supplemental withholding can under-withhold for workers in the 7.15% bracket.
- Small-business workers assuming the 0.5% leave rate applies to them. At employers under 15 workers, the employee share can be 1%.
- Comparing Portland offers to Boston on state rate alone. Maine's 7.15% versus Massachusetts' 5% flat tells a different story once brackets are applied.
Frequently Asked Questions
What are Maine's income tax brackets in 2026?
Three brackets for single filers: 5.8% to $27,399, 6.75% to $64,849, and 7.15% above, plus a new 2% surcharge on income over $1 million.
What is Maine's paid leave deduction?
Employees pay 0.5% of wages at employers with 15+ workers (up to 1% at smaller employers) up to a $184,500 wage base, funding the state's paid family and medical leave program.
What is the minimum wage in Maine in 2026?
It is $15.10 an hour, adjusted annually for inflation.
Does Maine tax bonuses differently?
Employers may withhold state tax on bonuses at a flat 5% supplemental rate, which can be less than your marginal rate and leave a balance due at filing.
Do Maine towns have local income taxes?
No. Maine municipalities cannot levy income taxes on wages.
How does Maine compare to New Hampshire?
New Hampshire has no wage income tax, saving about $4,100 a year at $75,000 versus Maine. Maine counters with paid leave benefits New Hampshire does not offer.
How accurate is this Maine paycheck calculator?
It uses 2026 federal figures, Maine's published brackets and standard deduction, and the 0.5% employee leave share. Small-employer workers may pay 1%, so adjust accordingly.
Related Maine Tools
This page is part of the growing set of state paycheck tools on USACalculator. Compare Maine with flat-tax Massachusetts to the south, see the no-tax contrast on the Florida paycheck calculator page, or build a matching stub with the Pay Stub Generator. For purchases, the Maine sales tax calculator covers the statewide 5.5% rate.
Sources: IRS Publication 15-T, U.S. Department of Labor, Maine Revenue Services. Figures reflect 2026 tax law. This calculator gives an estimate for planning purposes and is not tax advice.