Maine uses a 3-bracket graduated income tax with rates from 5.80% to 7.15% for TY2026. Bracket thresholds vary by filing status. A key Maine distinction: Maine sets its own standard deduction independently of the federal amount - $15,700 for single filers and $31,400 for married filing jointly. Maine also has a personal exemption of $5,000 (single) / $10,000 (MFJ). Social Security is taxed for higher earners following federal rules. Groceries are exempt from Maine's state sales tax. Maine has no local income or sales taxes.
State Income Tax Range
5.80% – 7.15%
Maine Standard Deduction (Single)
$15,700
Maine Standard Deduction (MFJ)
$31,400
Groceries
Exempt
Maine Income Tax Brackets 2026
Maine's 3 income tax brackets differ by filing status. All statuses share the same three rates (5.80%, 6.75%, 7.15%) but apply them at different income thresholds.
Maine Standard Deduction 2026 - Maine's Own Schedule, Not Federal
Maine sets its own standard deduction amounts independently of the federal standard deduction. For TY2026, Maine Revenue Services has established the following:
Filing Status
Maine Standard Deduction
Single
$15,700
Married Filing Jointly
$31,400
Married Filing Separately
$15,700
Head of Household
$23,550
Maine's standard deduction amounts are set by Maine statute and do not track the federal standard deduction. Federal filers who claim the large federal standard deduction (e.g., $15,750 for single under federal law) cannot carry that amount to their Maine return. The Maine deduction amounts apply on the Maine 1040ME regardless of what the filer claimed federally.
Maine Retirement & Social Security Tax
Maine taxes Social Security benefits for higher earners, following the federal inclusion rules as a starting point. If a portion of your Social Security is included in federal adjusted gross income, that same portion is generally subject to Maine income tax. Maine also allows a pension income exclusion (reduced dollar-for-dollar by Social Security benefits received). Lower-income retirees may owe no Maine tax on Social Security or pension income. Verify the 2026 exclusion amount and any phase-out thresholds with Maine Revenue Services before relying on a specific figure.
Maine OBBBA Conformity - Status Unknown
Maine generally starts conformity with the federal Internal Revenue Code but may legislatively decouple from specific federal provisions. As of this page's last update, Maine Revenue Services has not published guidance on whether Maine will conform to the OBBBA tip income deduction, overtime deduction, or senior bonus deduction. If Maine does not conform, those income amounts that are excluded at the federal level will remain subject to Maine's graduated income tax rates. Monitor Maine Revenue Services for official conformity guidance.
What are Maine's income tax rates and brackets for 2026?
Maine uses a 3-bracket graduated income tax with rates from 5.80% to 7.15% for TY2026. Brackets vary by filing status. For single filers: $0–$26,800 at 5.80%, $26,800–$63,450 at 6.75%, over $63,450 at 7.15%. For married filing jointly: $0–$53,600 at 5.80%, $53,600–$126,900 at 6.75%, over $126,900 at 7.15%. For head of household: $0–$40,200 at 5.80%, $40,200–$95,150 at 6.75%, over $95,150 at 7.15%.
Does Maine use the federal standard deduction?
No - Maine has its own standard deduction that is different from the federal amount. For TY2026, Maine Revenue Services sets its own standard deduction schedule: $15,700 for single filers, $31,400 for married filing jointly, $15,700 for married filing separately, and $23,550 for head of household. These amounts are set independently by Maine and do not track the federal standard deduction. Maine filers cannot claim the federal standard deduction on their Maine return - only the Maine-specific amounts apply.
Does Maine have a personal exemption?
Yes - Maine has both a standard deduction and a personal exemption. For TY2026, the Maine personal exemption is $5,000 for single filers and $10,000 for married filing jointly. Maine filers generally subtract both the standard deduction and the personal exemption from Maine adjusted gross income to arrive at Maine taxable income. Note that high-income filers may be subject to a phase-out of the personal exemption - verify current phase-out thresholds with Maine Revenue Services.
Does Maine tax Social Security benefits?
Maine taxes Social Security benefits for higher earners, following the same federal taxation rules as a starting point. At the federal level, up to 85% of Social Security benefits can be included in taxable income depending on your combined income. Maine generally conforms to this treatment, so Social Security income that is includable at the federal level is generally also includable in Maine adjusted gross income. Lower-income retirees whose income falls below the federal combined income threshold may owe no Maine tax on Social Security. Maine also allows a pension income exclusion (reduced dollar-for-dollar by Social Security benefits received) - verify the current exclusion amount with Maine Revenue Services.
Does Maine tax groceries?
No - Maine exempts food for home consumption from sales tax. The effective grocery tax rate is 0% on qualifying food items. However, prepared foods and restaurant meals are taxed at a higher rate. Maine does not have local sales taxes, so the statewide rates apply uniformly. There is no partial grocery exemption or reduced grocery rate in Maine; the exemption applies to most unprepared food intended for home consumption.
Does Maine conform to the OBBBA tips and overtime deductions?
The conformity status of Maine's income tax to the federal OBBBA tip income deduction and overtime deduction is currently unknown. Maine generally conforms to the federal Internal Revenue Code but may decouple from specific provisions by legislative action. As of this page's last update, Maine Revenue Services has not published guidance confirming or denying conformity to the OBBBA deductions for tips, overtime, or the senior bonus. Monitor the Maine Revenue Services website for official guidance before assuming state-level exemptions apply.
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