MAINE INCOME TAX IN 2026

Maine's 2026 Paycheck Calculator accounts for every deduction a Pine Tree State worker faces: three progressive state income tax brackets topping out at 7.15%, a Paid Family and Medical Leave (PFML) contribution of 0.5%, a personal exemption that phases out at higher incomes, and the standard federal withholding stack. Maine is one of a small group of states that operates both a multi-bracket progressive income tax and a dedicated family leave payroll contribution — making it one of the more complex paycheck calculations in New England.

Maine's income tax brackets are indexed annually for inflation, so the thresholds shift slightly each year. The rates themselves — 5.8%, 6.75%, and 7.15% — have been stable in recent years. Maine's top rate of 7.15% is among the higher flat or near-flat top rates in New England, though Massachusetts (5% flat), New Hampshire (no wage income tax), and Vermont (8.75% top) provide useful comparison points up and down the rate scale.

Compare Maine against its New England neighbors at our USA Paycheck Calculator hub, or jump to New Hampshire, Vermont, Massachusetts, or Connecticut.

EVERY DEDUCTION ON A MAINE PAYCHECK IN 2026

Maine workers carry five payroll deduction lines — one more than most states, due to the PFML contribution. There is no additional city or county income tax anywhere in Maine, so the five deductions below are universal across Portland, Bangor, Augusta, Lewiston, and every town in between:

• Federal Income Tax — The 2026 progressive federal schedule from 10% to 37%, applied after the federal standard deduction ($15,000 Single, $30,000 MFJ, $22,500 HOH) reduces taxable income.
• Social Security — 6.2% of gross wages up to the 2026 annual ceiling of $176,100. Wages above this are Social Security-exempt for the remainder of the calendar year.
• Medicare — 1.45% on all earned income with no cap, plus a 0.9% Additional Medicare Tax on individual wages above $200,000.
• Maine PFML — 0.5% on wages up to the Social Security wage base ($176,100). Maximum employee contribution: $880.50 per year. This funds Maine's Paid Family and Medical Leave program.
• Maine State Income Tax — Progressive brackets at 5.8%, 6.75%, and 7.15%, applied to Maine taxable income after the standard deduction and personal exemption reduce gross wages.

MAINE INCOME TAX BRACKETS 2026

Maine uses three progressive brackets with thresholds that are indexed annually for inflation. The MFJ thresholds are approximately double the Single thresholds, and HOH falls between Single and MFJ:

For a Single worker earning $70,000, the Maine state tax calculation runs through two of the three brackets:

ME Taxable = $70,000 − $15,000 (std ded) − $4,800 (exemption) = $50,200
First $26,700 × 5.8%    = $1,548.60
Next $23,500 × 6.75% = $1,586.25
   ($50,200 − $26,700 = $23,500 — does not reach the 7.15% bracket)
Total ME State Tax = $3,134.85

A Single worker at $70,000 does not reach the 7.15% top bracket — their Maine taxable income of $50,200 sits within the 6.75% tier. The top bracket begins at $63,150 of Maine taxable income. To land in Maine's top bracket on a Single return, a worker needs gross wages above approximately $83,000 (accounting for the standard deduction and personal exemption).

MAINE STANDARD DEDUCTION AND PERSONAL EXEMPTION 2026

Maine uses the same standard deduction amounts as the federal system for 2026:

Maine's alignment with federal standard deduction amounts — unlike states such as Kansas ($3,500 Single) or Kentucky ($3,480) that use much smaller state-specific deductions — means Maine workers shelter a meaningful share of income before any state rate applies. The $15,000 federal-mirror standard deduction is one of the higher state deductions in the country, partially offsetting Maine's relatively high bracket rates.

THE PERSONAL EXEMPTION PHASE-OUT — HOW IT AFFECTS HIGHER EARNERS

Maine's personal exemption phase-out is a notable complexity that affects workers in the $91,550–$160,000 income range (Single). The phase-out reduces the exemption by $175 for each $2,500 of income above the threshold — a marginal rate increase that sits on top of the bracket rate during the phase-out range.

The phase-out effectively adds a small additional marginal rate on top of the 7.15% statutory bracket rate for workers in the affected income band — a design feature common in states that provide means-tested exemptions. Workers in this income range should understand that their effective Maine marginal rate is slightly higher than the posted 7.15% while the phase-out applies.

MAINE PFML — WHAT THE 0.5% DEDUCTION COVERS

Maine's Paid Family and Medical Leave program is one of the newer elements of the Maine paycheck deduction stack. The 0.5% employee contribution deducted from every paycheck funds benefits that eligible workers can draw on for up to 12 weeks per year for qualifying events:

• Birth, adoption, or foster placement of a child
• A worker's own serious health condition
• Care for a family member with a serious health condition
• Qualifying military exigency for a family member's active-duty deployment

At $70,000 annual wages, the PFML contribution is exactly $350 per year — $13.46 per biweekly paycheck, or $29.17 per month. The contribution is capped at the Social Security wage base: above $176,100, no additional PFML is withheld. Employers with 15 or more employees also contribute 0.5% on the same wage base, making the total program funding rate 1.0% from large employers and employees combined.

MAINE VS NEW ENGLAND NEIGHBORS — TAKE-HOME AT $70,000

Maine's 7.15% top rate is the third-highest in New England after Vermont's 8.75% and Connecticut's top rates. At the working middle-income level of $70,000 Single, Maine workers face one of the heavier state-level payroll burdens in the region:

Maine's combined state income tax ($3,135) plus PFML ($350) totals $3,485 at $70,000 Single — the highest in this New England comparison after New Hampshire's zero. The result is an estimated annual take-home of $54,146, roughly $1,485 less per year than a comparable Massachusetts worker (despite Massachusetts having a higher headline flat rate of 5%) because Maine's $50,200 taxable income base is taxed in the 5.8%–6.75% band while Massachusetts workers have a larger base taxed at a flat 5%.

Vermont comparison is particularly notable: Vermont's 8.75% top rate is higher than Maine's 7.15%, yet Vermont workers at $70,000 Single take home about $1,644 more per year than Maine workers at the same income. This is because Vermont's $70,000 Single filer doesn't reach the higher brackets — Vermont taxable income at $70,000 falls in the 3.35%–6.60% range, while Maine's second bracket (6.75%) applies to a broader middle tranche of taxable income at that salary. Top rates don't tell the full story; bracket structure and deductions matter equally.

WHY MAINE'S TOP RATE IS 7.15% EXACTLY

Maine's 7.15% top rate has an unusual origin. The rate was established as part of a 2016 citizen initiative that added a 3% surcharge on incomes above $200,000 — but that measure was later repealed and the rate restructured by the legislature. The current 7.15% top rate reflects the post-2016 legislative compromise: a reduced bracket structure that consolidated older rates into three cleaner tiers. Maine's 7.15% is not a round number because it was derived through this legislative arithmetic rather than designed from scratch as a clean percentage.

NO LOCAL INCOME TAX — MAINE'S PAYCHECK IS STATEWIDE UNIFORM

Maine has no city, county, or municipal income tax on wages. Workers in Portland, Bangor, Augusta, Lewiston-Auburn, and every rural township pay exactly the same state deductions. This contrasts with neighboring states where workers in major cities pay additional taxes: New York City residents pay up to 3.876% NYC local tax on top of New York State tax, and Maryland's county income taxes add 2.25%–3.2% on top of the state rate. A Portland, Maine worker comparing their net pay to a Portland, Oregon worker should note that Maine has no local surcharge while Oregon has the Statewide Transit Tax.

2026 FEDERAL TAX BRACKETS FOR MAINE WORKERS

Federal income tax applies uniformly to all Maine employees. After the 2026 federal standard deduction, Single filer taxable income passes through these tiers:

• 10% on the first $11,925 of taxable income
• 12% from $11,925 to $48,475
• 22% from $48,475 to $103,350
• 24% from $103,350 to $197,300
• 32% from $197,300 to $250,525
• 35% from $250,525 to $626,350
• 37% on taxable income above $626,350

MAINE PAYCHECK CALCULATOR FAQs

What is Maine's income tax rate in 2026?
Maine uses three progressive brackets: 5.8% on the first $26,700 of Maine taxable income (Single filers), 6.75% from $26,700 to $63,150, and 7.15% above $63,150. Thresholds are indexed annually for inflation. MFJ thresholds are approximately double the Single amounts. HOH thresholds fall between Single and MFJ.

What comes out of a Maine paycheck in 2026?
Five deductions: federal income tax (10%–37%), Social Security at 6.2% up to $176,100, Medicare at 1.45% plus 0.9% above $200,000, Maine PFML at 0.5% on wages up to $176,100 (max $880.50/yr), and Maine state income tax at progressive rates of 5.8%–7.15%. Maine has no local income tax anywhere in the state.

What is the Maine PFML deduction?
Maine's Paid Family and Medical Leave contribution is 0.5% of wages up to the Social Security wage base ($176,100 in 2026), for a maximum employee contribution of $880.50 per year. At $70,000 wages, PFML costs $350 per year — $13.46 per biweekly paycheck. Employers with 15+ employees match the 0.5% employee contribution. PFML benefits include up to 12 weeks of paid leave for qualifying family and medical events.

How much will I take home on a $70,000 salary in Maine?
Filing as Single on $70,000, Maine taxable income is $50,200 after the $15,000 standard deduction and $4,800 personal exemption. The state tax is $3,135 (spanning the 5.8% and 6.75% brackets — the 7.15% bracket does not apply at this income). Adding $350 PFML, $7,014 federal, and $5,355 FICA, estimated annual take-home is about $54,146, or roughly $4,512 per month.

Does Maine have a personal exemption in 2026?
Yes. Maine provides a personal exemption of approximately $4,800 per filer (indexed annually), applied before the bracket rate calculation. Single and HOH filers claim $4,800; MFJ filers claim $9,600. The exemption phases out starting at approximately $91,550 gross income for Single filers, reducing by $175 per $2,500 above the threshold until fully eliminated at roughly $160,000 gross.

Why does Maine take home less than Vermont at $70,000 even though Vermont has a higher top rate?
Maine and Vermont both have progressive brackets, but Maine's structure taxes a wider band of middle income at 6.75% (the second bracket runs from $26,700 to $63,150 for Single filers). Vermont's second bracket is lower at 6.60% and the structure moves differently through the income range. Additionally, Maine has a 0.5% PFML contribution with no Vermont equivalent for wage earners. At $70,000 Single, Maine workers pay approximately $1,644 more per year in combined state deductions than Vermont workers — despite Vermont's headline 8.75% top rate being higher.

Run your Maine estimate again any time: Maine Paycheck Calculator 2026