Maine 2025 Tax Rates and 2026 Outlook: What Filers Need Now

(MAINE) If you’re new to the United States 🇺🇸 and settling in Maine, taxes can feel like one more moving part on top of your visa, job, or family plans. The good news is that Maine’s 2025 individual income tax rates did not change in a major way. The state kept its three-rate system, and it adjusted the bracket cutoffs for inflation. That means your first Maine return can be planned with fairly clear numbers, even while lawmakers argue about possible changes for 2026.

For tax year 2025 (income you earn in 2025 and file in 2026), Maine uses a graduated system with rates from 5.8% to 7.15%. Maine Revenue Services (MRS) published the official 2025 schedules on September 15, 2024, using a 1.274 cost-of-living adjustment (COLA) for lower brackets and 1.269 for upper brackets to reduce “bracket creep” from inflation. VisaVerge.com reports that this kind of annual adjustment matters for immigrants because even a small bracket shift can change take-home pay used for rental applications, affidavit paperwork, and student budgeting.

2025 Maine individual income tax rates you’ll use for your first filing

Maine taxes income in layers. You pay the lowest rate on the first slice of taxable income, then higher rates on the next slices. For 2025, the three brackets are 5.8%, 6.75%, and 7.15%. The bracket cutoffs depend on filing status.

Bracket cutoffs by filing status (2025)

Deductions and exemptions (2025)

• Personal exemption: $5,150 per taxpayer (and another $5,150 for a spouse on a joint return)
• Standard deduction (matches federal):
  • $15,000 (single)
  • $22,500 (head of household)
  • $30,000 (married filing jointly)
• Age/blindness add-ons: up to $1,600–$6,400 depending on eligibility

MRS posts the official schedules and guidance on its Maine Revenue Services homepage, which is also where many filers start when they need the right year’s tables.

Step 1: Set your Maine tax “residency” for 2025 before you file

Your first step is to decide which tax category fits your year. Maine treats people differently depending on whether they are full-year residents, part-year residents, or nonresidents.

• Full-year residents generally pay Maine tax on worldwide income.
• Part-year residents and nonresidents generally pay Maine tax only on Maine-source income, and they may need to prorate deductions.

For newcomers, this isn’t just a tax label. It also affects what paperwork you can show later when you renew a visa, file to adjust status, or sponsor a relative. Keep a simple timeline for 2025: your move date, start date at work, and any time you lived outside Maine.

Step 2: Line up your identity numbers and work records early

Most tax problems for new arrivals are not about the math. They’re about missing ID numbers or mismatched names.

What to gather before tax season:

• SSN or ITIN (if you don’t have an SSN yet)
• Wage forms from employers (often W-2s)
• Any 1099 forms for contract work
• Proof of Maine address changes (lease, utility bills) if your residency is not obvious
• Immigration documents that match your legal name spelling, so your tax profile stays consistent

If you’re paid as a contractor, set aside money during the year. Maine’s top rate is 7.15%, and that is on top of federal tax.

Step 3: Set your withholding so you don’t get surprised in April

Withholding is where many new residents feel the hit. The goal is not a “perfect” refund. The goal is avoiding a large balance due when you’re also paying filing fees, moving costs, or immigration legal bills.

• If you change jobs, add a spouse, or take a second job, revisit your Maine withholding.
• Maine uses Form W-4ME for state withholding.
• The source material notes 2026 quarterly specs effective January 1 — check with payroll for any state-specific changes.
• Ask payroll what they need from you and keep a copy of what you submit.

Step 4: File your Maine return on time, and keep copies for immigration files

For 2025 income, the source material states you should file by April 15, 2026 and use the 2025 Maine brackets. Maine’s resident return is commonly filed as Form 1040ME, and many people file through state-supported options listed through Maine Revenue Services.

• If you need more time, you can file an extension to October 15, but you should still pay by April to avoid penalties and interest.
• For immigrants, keep a clean “tax folder” for at least these items:
  • Federal return and W-2/1099 forms
  • Maine return (and payment proof, if you owed)
  • Any letters or notices, plus your response

Tax transcripts and copies can help later when you’re asked to prove you followed the law and supported yourself.

Important: Keep copies of returns and proof of payment — these documents are often requested for visa renewals, adjustment of status, or sponsorship reviews.

Step 5: Know how Maine taxes can affect Affidavit of Support cases

Many families meet the immigration income rules but still feel squeezed month to month. Maine’s rates can be part of that squeeze because they reduce net income.

Two USCIS forms come up often:

• The family-based Affidavit of Support, Form I-864, used in many green card cases
• The Declaration of Financial Support, Form I-134, used in some temporary or parole-related situations

These forms look at income and stability. Maine taxes do not change the federal poverty guideline numbers, but they can change what you can truly afford.

The source material gives these example calculations for 2025:

• A head of household filer earning $60,000 would owe $3,668.50 in Maine income tax (example math shown by source).
• A $120,000 earner would owe $7,818.78 in Maine income tax under the example provided.

For a household trying to prove it can support a new spouse or parent, those amounts matter when you build a budget and show you can keep up with rent, child care, and health coverage.

2026 outlook: published bracket increases, plus bills that may still change the rules

Maine already published its 2026 inflation-adjusted schedules on September 15, 2025, using a 1.303 COLA for lower brackets, 1.298 for upper brackets, and 1.279 for deductions and exemptions.

Under the published 2026 tables (with no rate change in the tables themselves):

• Single filers enter the 6.75% bracket at $27,400 and the top 7.15% bracket at $64,850.
• Joint filers enter the 6.75% bracket at $54,850 and the top bracket at $129,750.
• 2026 personal exemption: $5,300
• 2026 standard deduction: $15,300 (single), $30,600 (joint), $22,950 (head of household)

However, several bills were still unsettled as of December 18, 2025, and outcomes remained uncertain because of Governor Janet Mills’ potential veto. Those proposals include:

• LD 1879, passed June 14, 2025, raising the top corporate rate from 8.93% to 10% for income over $3.5M, effective tax years starting January 1, 2026
• LD 229, which would expand individual brackets and set a bottom rate of 5.5%, while adding higher brackets including 7.52% and 8.2%
• LD 1089, a Senate-passed proposal adding a 2% surtax on income over $1M (single), $1.5M (head of household), and $2M (joint)

If you’re an immigrant worker, student on OPT, or a family sponsor, treat 2026 as a planning year: use the confirmed 2025 rules for your filing, then watch the final decisions before you sign a long lease, open a business, or commit to a new sponsorship budget.

Quick checklist for newcomers (2025 filing)

1. Decide your Maine tax residency status (full-year, part-year, nonresident).
2. Gather IDs and records: SSN/ITIN, W-2s, 1099s, lease/utility bills, immigration docs.
3. Set state withholding via Form W-4ME and confirm payroll has your correct info.
4. File by April 15, 2026 (pay by April if you can); extension to October 15 if needed.
5. Keep a tax folder with all returns and proof of payment for immigration purposes.

If you want, I can help convert your personal income numbers into an estimated Maine tax using the 2025 brackets, or draft a simple tax-folder checklist you can print and store.