What are Maine's 2024 income tax brackets?

For single filers: 5.8% on taxable income up to 26,050 dollars, 6.75% from 26,050 to 61,600, and 7.15% above 61,600. Married-filing-jointly thresholds are double, and head-of-household thresholds fall in between.

What is the Maine standard deduction?

Maine's standard deduction mirrors the federal amount — about 14,600 dollars for single filers and 29,200 dollars for married filing jointly in 2024 — and phases out at high incomes. This calculator applies the headline amounts.

Does Maine have a personal exemption?

Yes. Maine allows a personal exemption of about 5,000 dollars per filer (and per spouse for joint returns), which is subtracted from income along with the standard deduction before the brackets are applied.

What is the difference between marginal and effective rate?

Your marginal rate is the rate on your last dollar of taxable income (up to 7.15% in Maine). Your effective rate is total tax divided by total income, which is lower because the first brackets are taxed at lower rates.

Does this include federal tax?

No. This calculator computes Maine state income tax only. For a full take-home figure including federal tax and FICA, use the Maine Paycheck Calculator instead.

Maine Income Tax Calculator

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Maine’s state income tax is graduated with three brackets topping out at 7.15%. Your actual tax depends not just on the rate but on the Maine standard deduction and a personal exemption, which lower your taxable income before the brackets apply. This calculator computes Maine state tax for 2024, showing both your marginal rate and your lower effective rate.

How it works

Maine taxes income progressively, so each slice of taxable income is taxed at its own rate:

Reduce to taxable income. Subtract the Maine standard deduction (about $14,600 single / $29,200 joint) and the $5,000 personal exemption per filer from your income.
Apply the brackets. For single filers: 5.8% up to $26,050, 6.75% from $26,050 to $61,600, and 7.15% above $61,600. Joint thresholds double; head-of-household sit in between.
Sum the slices. Each bracket only taxes the income that falls within it, so the total is the sum of all slices — that is your Maine income tax.

The effective rate (tax divided by income) is always lower than the top marginal rate because earlier dollars are taxed less.

Tips and example

A single filer with $60,000 of income subtracts the $14,600 standard deduction and $5,000 exemption, leaving $40,400 of taxable income. The first $26,050 is taxed at 5.8% ($1,510.90), and the remaining $14,350 at 6.75% ($968.63), for about $2,479 of Maine tax — an effective rate near 4.1% on gross income, well below the 6.75% marginal rate.

This estimates state tax only and uses the headline standard-deduction amounts; high earners face a deduction phase-out and additional household-credit interactions handled on Maine Form 1040ME. Confirm specifics with Maine Revenue Services.