Maine income tax goes up to 7.15% at the top bracket. Calculate your combined federal + state effective tax rate for 2026. Formula shown, sources cited — no account required.
The state uses a graduated income tax with a top marginal rate of 7.15%, applying to income above specific thresholds. For most median-income earners, income will cross into the middle brackets and generate a state effective rate in the 5% to 6.5% range. For the median earner at $76,442, the annual state tax bill typically lands between $3,800 and $4,900 depending on filing status and applicable deductions. Federal taxes add graduated rates on top, and the combined effective rate for a middle-income household here typically falls in the mid-to-upper twenties. One notable feature is the partial pension exemption, which reduces taxable income for retirees on public or qualifying private pensions. Social Security is excluded from state tax for lower- and moderate-income retirees. The state does not impose a local income tax, keeping the state return the primary state-level obligation. There is no state sales tax on most goods, which offsets the income tax burden compared to states that levy both. Use the tax bracket calculator to enter your income and filing status and see your exact marginal and effective state rate, along with the combined federal-plus-state picture.
Maine Tax Brackets Explained (2026)
Maine has a state income tax with a top marginal rate of 7.15%. On top of federal rates (10%–37%), residents can face a combined marginal rate exceeding 35% at higher income levels. However, your effective rate is always lower than the marginal rate because only income above each threshold is taxed at that bracket's rate.
The median household in Maine earns $76,442/year. At that income (single filer), the federal effective rate is approximately 12–14%, bringing total income tax (federal + state) to roughly 16–19%.
How Marginal vs. Effective Rate Works
The marginal rate is the rate on your last dollar of income — it does not apply to all income. The effective rate is your total tax divided by total income. For example, someone earning $100,000 in Maine has a 22% federal marginal rate but an effective federal rate of roughly 15%, because the first $44,725 (2024) is taxed at 10% and 12%, not 22%.