Maine State Income Tax Calculator

Use this professional-grade calculator to estimate your Maine state income tax. Choose your filing status, enter income, and instantly see your tax due, effective and marginal rates, and a bracket-by-bracket breakdown. Designed for residents, new movers, and planners who need clarity and confidence.

Source, Methodology, and Expert Guidance

Data Source and Methodology

Authoritative data source: Maine Revenue Services – Individual Income Tax Rate Schedules for Tax Year 2024 (36 M.R.S. § 5111). Publication and rate tables are available at: maine.gov/revenue – Individual Income Tax. For the quick gross‑to‑taxable estimate, federal standard deduction amounts for 2024 are referenced from the IRS (IRS inflation adjustments 2024).

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

  • Brackets used: 2024 Maine individual income tax rate schedules.
  • No local income tax in Maine is applied.
  • Credits, Maine-specific additions/subtractions, exemptions, and phaseouts are not included in the quick estimate. Enter taxable income for precision.

The Formulas Explained

For a filing status s with tier upper bounds U and rates r, Maine taxable income y, and tiers i = 1..n:

Bracketed tax:
$$ T(y) = \sum_{i=1}^{n} \left( \max\{0, \min(y, U_i) - U_{i-1}\} \right)\, r_i \quad \text{with } U_0 = 0 $$
Effective rate:
$$ \text{EffRate}(y) = \frac{T(y)}{y} \quad \text{for } y > 0 $$
Marginal rate (piecewise):
$$ \text{MargRate}(y) = r_k \quad \text{for the tier } k \text{ that contains } y $$
When using the gross income quick estimate (filing status s with standard deduction SD_s and optional other deductions D ≥ 0):
$$ y = \max\{0,\; G - SD_s - D\} $$

Glossary of Inputs and Results

Filing status Your Maine filing category: Single, Married Filing Jointly, or Head of Household; determines the bracket thresholds.
Income type Choose Taxable income for exactness, or Gross income for a fast estimate (federal standard deduction only).
Annual income The amount you earn in a year. If using Taxable income, enter your Maine taxable income.
Other pre‑tax deductions Optional reductions in gross income for the quick estimate (e.g., pre‑tax retirement); not a substitute for full Maine adjustments.
Maine taxable income Income subject to Maine tax after deductions and adjustments.
State tax due Total Maine tax computed across all brackets.
Effective tax rate Tax due divided by taxable income.
Marginal tax rate The rate applied to your last dollar of taxable income.
After‑tax income Taxable income minus Maine state tax due.

How It Works: A Step-by-Step Example

Come Funziona: Un Esempio Passo‑Passo

Assume Single filing status and Maine taxable income y = $85,000 (tax year 2024). Maine tiers for Single (rounded):

  • Tier 1: 0 – $24,500 at 5.80%
  • Tier 2: $24,500 – $58,050 at 6.75%
  • Tier 3: $58,050+ at 7.15%

Compute tax by tier using the bracket formula:

  1. Tier 1 taxed amount: min(85,000, 24,500) − 0 = 24,500 → Tax: 24,500 × 0.058 = $1,421.00
  2. Tier 2 taxed amount: min(85,000, 58,050) − 24,500 = 33,550 → Tax: 33,550 × 0.0675 = $2,266.13
  3. Tier 3 taxed amount: 85,000 − 58,050 = 26,950 → Tax: 26,950 × 0.0715 = $1,927.93

Total Maine tax T(y) = $1,421.00 + $2,266.13 + $1,927.93 = $5,615.06.

Effective rate = 5,615.06 / 85,000 ≈ 6.61%. Marginal rate = 7.15% (top tier for $85,000).

Frequently Asked Questions (FAQ)

What’s the difference between taxable and gross income in this tool?

Taxable income is the base actually taxed by Maine after deductions/adjustments. Gross income is your total earnings; the tool subtracts the federal standard deduction to approximate taxable income for a quick estimate.

Which tax year is used?

2024 Maine individual income tax rate schedules. Brackets are indexed annually; we update as new official schedules are published.

Are Maine credits or exemptions included?

No. Credits, exemptions, and specific additions/subtractions are not included in the quick estimate. Enter your Maine taxable income for the most precise computation.

Can I see per‑paycheck amounts?

Yes. Use the Frequency selector to view per‑period taxes and after‑tax income (weekly, bi‑weekly, semi‑monthly, monthly).

Does Maine have local income taxes?

No. Maine does not levy local income taxes. This tool applies only the state brackets.

Is this calculator WCAG‑compliant and keyboard accessible?

Yes. It supports visible focus states, ARIA labels/descriptions, proper tab order, and accessible tooltips.

Where can I verify the rates?

See Maine Revenue Services: Individual Income Tax Rate Schedules (36 M.R.S. § 5111) for the current year. We link the official source above.

Tool developed by Ugo Candido. Content verified by CalcDomain Editorial Team.
Last reviewed for accuracy on: .