Maine Tax Brackets 2025
Maine state income tax rates for tax year 2025 — 3 progressive brackets from 5.8% to 7.15%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
5.8%–7.15%
Brackets
3
Maine state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $3,142 | 6.28% | $2,910 | 5.82% |
| $75,000 | $4,898 | 6.53% | $4,597 | 6.13% |
| $100,000 | $6,685 | 6.69% | $6,285 | 6.28% |
| $150,000 | $10,260 | 6.84% | $9,795 | 6.53% |
| $250,000 | $17,410 | 6.96% | $16,945 | 6.78% |
| $500,000 | $35,285 | 7.06% | $34,820 | 6.96% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $24,500 | 5.8% |
| $24,500 – $58,050 | 6.75% |
| Over $58,050 | 7.15% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $49,000 | 5.8% |
| $49,000 – $116,100 | 6.75% |
| Over $116,100 | 7.15% |
About Maine's 2025 rates
Maine uses a progressive tax system where higher portions of income are taxed at higher rates. The state does not tax Social Security benefits. Maine also offers a pension income deduction of up to $25,000 for qualifying retirement plan distributions.
Frequently asked questions
What are the Maine tax brackets for 2025?
Maine has 3 progressive brackets for 2025, ranging from 5.8% on the lowest bracket up to 7.15% on income above $58,050 (single filer). See the full table above for every rate and threshold.
What is the top Maine income tax rate in 2025?
7.15%, applied to taxable income above $58,050 for single filers ($116,100 for married filing jointly).
How much Maine state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $6,685 in Maine state income tax for 2025 — an effective rate of 6.69%. Married filing jointly with the same income owes $6,285 (6.28% effective). Federal tax is separate.
Are Maine 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Maine bracket thresholds in effect for tax year 2025.