Maine 2026 State Income Tax Rates and Bracket Thresholds Explained

Maine’s state income tax for tax year 2026 keeps a three-rate structure: 5.80%, 6.75%, and 7.15%. If you’re a newcomer, a seasonal worker, or a long-time resident filing in Maine, those brackets set what you pay once you figure your Maine taxable income.

Maine Revenue Services published the inflation-adjusted thresholds on September 15, 2025, and they apply for tax years beginning in 2026. For many immigrants, the first step is simple: know your filing status, claim the right deduction, and keep proof of income and residency.

The 2026 Maine rate schedule you’ll actually use

Maine’s 2026 individual income tax is graduated, which means your rate rises only on the part of income that crosses each bracket line.
The schedule also includes tax computation base amounts, so you don’t have to redo the math for income already taxed in a lower bracket.

Those base numbers matter when you use software, a preparer, or the printed tables from Maine Revenue Services. You’ll still start by calculating Maine taxable income, which generally means your income after Maine deductions and exemptions.

Here are the statutory rates for tax year 2026:

• 5.80%
• 6.75%
• 7.15%

Bracket thresholds and base amounts (tax year 2026)

Single filers and married people filing separately:

Head of household filers:

Married filing jointly and surviving spouses:

These numbers come from the 2026 rate schedules and tables issued by Maine Revenue Services, reflecting the inflation adjustment for tax years beginning in 2026.

Who needs to pay attention: immigrants, mixed-status families, and cross-border workers

Maine taxes residents on all income, and it taxes nonresidents on Maine-source income, so immigration status and tax status often intersect in practical ways.
A new arrival who starts a job in Portland, a Canadian commuter, or a student on a visa with a campus job all face the same first question: will you file a Maine return for tax year 2026?

Your answer drives:

• which brackets you use,
• what withholding you should expect, and
• which records you must keep for the state and the IRS.

VisaVerge.com reports that state tax confusion is a common pain point for people who move midyear, because payroll systems often assume a full-year resident pattern.

Eligibility checklist: when the 2026 brackets apply to you

You use Maine’s tax year 2026 rate schedule when you must file a Maine individual income tax return for a year that begins in 2026. That includes many workers who live in Maine and many who earn income in Maine even if their main home is elsewhere.

Your filing status controls which bracket thresholds and base tax amounts you use. For immigrants, remember:

• Filing status is a tax concept, not a visa label.
• Filing status depends on household and marital situation (single, married filing jointly, married filing separately, head of household, surviving spouse).

Although legislators floated bills in 2025 and 2026 that would have changed rates or cutoffs, the Maine Revenue Services’ published 2026 schedule reflects the tables in effect as issued.

Deductions and exemptions that shape your Maine taxable income

Before you touch the brackets, Maine lets many filers subtract a standard deduction and personal exemptions to reach Maine taxable income.

For tax year 2026:

• Personal exemption: $5,300 per taxpayer (and for a spouse when you file jointly).
• Standard deductions:
  • Single: $15,300
  • Married filing jointly: $30,600
  • Head of household: $22,950
  • Married filing separately: $15,300

Maine also lists additional standard deduction amounts for age or blindness:

• $2,050 if you’re unmarried and meet the age/blindness criteria.
• $1,650 if you’re married and meet the age/blindness criteria.

If you and your spouse are both 65 or older, blind, or both, the add-on amounts rise under the Maine schedule.

Documentation immigrants should gather before filing in Maine

Most tax problems start with missing paperwork, not bad math. Build a simple file for tax year 2026 that matches how you earned income and how you moved during the year.

At minimum, keep:

• Pay stubs and year-end wage statements from each employer.
• Bank records that show deposits if you work gig jobs.
• A lease, utility bills, or school records that show when you lived in Maine.
• Any immigration documents that help explain time in the United States 🇺🇸, such as entry records and work authorization notices.

If you need to update your address with U.S. Citizenship and Immigration Services after moving to Maine, use Form AR-11 and keep a copy for your records: Form AR-11.

For workers without a Social Security number, the IRS issues an Individual Taxpayer Identification Number through Form W-7, which many families use to file returns and claim allowed credits.

Application process overview: how to apply the brackets on a Maine return

Filing a Maine return is mostly a sequence of tax calculations, but immigrants often need extra time to align federal and state information. Keep the steps tight:

1. Finish your federal return numbers first, since many state items start there.
2. Compute Maine taxable income by applying the Maine standard deduction and the $5,300 personal exemption amounts that fit your filing status.
3. Use the correct 2026 bracket thresholds for your status to calculate tax, including the base tax amounts like $1,589 or $8,237 when your income is above the first bracket.
4. Recheck withholding and payments so you’re not surprised by a balance due.

For official state guidance, start with Maine Revenue Services. That site posts rate schedules, instructions, and updates when the state revises tables.

Practical examples using the published 2026 base-tax amounts

Examples show why the base amounts exist, even if you never calculate them by hand:

• A single filer with Maine taxable income of $27,300 stays in the first bracket and pays 5.80% of that taxable income.
• If that same filer has Maine taxable income of $30,000, the first $27,400 is taxed at 5.80%, and the rest is taxed at 6.75% using the $1,589 base amount.
• A married couple filing jointly with Maine taxable income above $129,750 starts with $8,237 and then applies 7.15% to the dollars over $129,750.
• Head of household filers cross into the top bracket at $97,300, with a base tax of $6,178 before the 7.15% rate applies.

Tips for meeting Maine tax requirements while managing immigration life

Taxes often collide with moves, status changes, and urgent travel, so plan around the deadlines and paperwork you control. Four habits reduce trouble:

• Tell payroll when your address changes, so state withholding matches Maine residency.
• Note the September 15, 2025 publication date so you use the tax year 2026 brackets.
• If you file with an ITIN, store your Form W-7 approval letter and a copy of the return, because banks, landlords, and immigration lawyers often ask for proof of filing.
• If legislation changes rates later, rely on the current Maine Revenue Services tables for your filing, not old summaries.

Key takeaway: Use your correct filing status, apply the 2026 standard deduction and $5,300 personal exemption, then use the bracket thresholds and base amounts above to compute your Maine tax. Keep thorough documentation to avoid delays and surprises.