2026 Maine Income Tax Brackets & Rates
Maine taxes a single filer's taxable income at 4 rates for tax year 2026, from 5.8% on the first $27,400 to 9.15% above $1,000,000. Figures verified against primary sources on 2026-07-31.
Federal and state tax brackets, capital gains rates, and corporate tax rates for Maine in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
Maine State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $27,400 | 5.80% |
| $27,400 | $64,850 | 6.75% |
| $64,850 | $1,000,000 | 7.15% |
| $1,000,000 | No limit | 9.15% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.93%
- Federal Standard Deduction (Single)
- $16,100
Common questions
- Does Maine have an income tax in 2026?
- Yes. Maine taxes a single filer's taxable income at 4 rates for tax year 2026, from 5.8% on the first $27,400 to 9.15% above $1,000,000.
- What is the top Maine income tax rate for 2026?
- 9.15%, on a single filer's taxable income above $1,000,000.
- Are the 2026 Maine income tax figures final?
- Yes. They match the final published schedule, verified 2026-07-31.
Articles about Maine
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Maine — 2026
OfficialValues verifiedTY2026 reflects LD 2212 (Public Law c. 650; the Legislature's bill record shows enacted and signed 2026-04-10, applying to tax years beginning on or after 2026-01-01): a 2% surcharge on Maine taxable income over $1,000,000 single ($750,000 MFS / $1,500,000 MFJ/HoH), stacking the 7.15% bracket to 9.15% above $1,000,000. Indexed brackets and standard deduction per MRS's revised 2026-05-20 rate schedule; phase-out start $102,250 per MRS 2026 withholding-table instructions.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsNot separately cited
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Official Maine Revenue Services 2026 individual income tax rate schedule, downloaded and read: 'Revised: May 20, 2026'.
Cited for Corporate rate · confirmed
Official Maine Revenue Services corporate income tax page, current as of access date
- P.L. 2025, c. 650 (L.D. 2212) — printed chaptered lawlegislature.maine.govTier 2 · Official, not operative
Cited for Rate brackets · confirmed
Enacted chaptered law for L.D. 2212 (H.P. 1491), 132nd Legislature, ACTPUB c. 650, signed April 10, 2026 -- downloaded and read. Part DDDD, section DDDD-1: '36 MRSA §5111, sub-§7 is enacted to read: 7. Income tax surcharge.
Cited for Rate brackets, Corporate rate · confirmed
Corroboration only: professional-services summary confirming the same surtax thresholds and effective date
How we rate sources — tiers are derived from what published the document, not from our confidence in it.