State Reference · Tax Year 2026
Maine (ME)
Graduated up to 7.15%
Maine Revenue Services · Main form: Form 1040ME · Due April 15, 2027
Rates & brackets
Top rate7.15% >$61,600 single / >$123,250 MFJ (2026 approx.)
Standard deductionMatches federal (phased out at high income)
Personal / dependentPersonal exemption $5,000/dep (phased)
Filing logistics
Main formForm 1040ME
Filing dueApril 15, 2027
E-file portalMaine Tax Portal
AgencyMaine Revenue Services
Major credits
- ME EITC (25% federal)
- Property Tax Fairness Credit
- Sales Tax Fairness Credit
Sales & property tax
Sales tax5.5% state (no local)
Property taxHomestead exemption $25,000
Preparer notes
- Pension income deduction up to $45,864 (2025 base, indexed).
- Property Tax Fairness Credit refundable up to $1,000 ($1,500 for 65+).
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.