Maine Revenue Services has released the individual income tax rate schedules and the personal exemption and standard deduction amounts, adjusted for inflation, for tax years beginning in 2026. (Individual Income Tax 2026 Rates, Maine Revenue Services, 09/15/2025.)
Single Individuals and Married Persons Filing Separate Returns
For single individuals and married persons filing separate returns, if the taxable income is: less than $27,400, the tax is 5.8% of Maine taxable income; $27,400 but less than $64,850, the tax is $1,589 plus 6.75% of the excess over $27,400; or $64,850 or more, the tax is $4,117 plus 7.15% of the excess over $64,850.
Unmarried or Legally Separated Individuals Who Qualify as Heads-of-Household
For unmarried or legally separated individuals who qualify as heads-of-household, if the taxable income is: less than $41,100, the tax is 5.8% of Maine taxable income; $41,100 but less than $97,300, the tax is $2,384 plus 6.75% of the excess over $41,100; or $97,300 or more, the tax is $6,178 plus 7.15% of the excess over $97,300.
Married Individuals and Surviving Spouses Filing Joint Returns
For married individuals and surviving spouses filing joint returns, if the taxable income is: less than $54,850, the tax is 5.8% of Maine taxable income; $54,850 but less than $129,750, the tax is $3,181 plus 6.75% of the excess over $54,850; or $129,750 or more, the tax is $8,237 plus 7.15% of the excess over $129,750.
Personal Exemption
The personal exemption amount is $5,300 for the taxpayer (and spouse, if married filing jointly).
Standard Deduction
The standard deduction amounts are as follows: single – $15,300; married filing jointly – $30,600; head-of-household – $22,950; and married filing separately – $15,300.
Additional Amount for Age or Blindness
The additional amount for age or blindness is $1,650 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $3,300 if one spouse is 65 or over and blind; $3,300 if both spouses are 65 or over (if married filing separately, this amount applies only if the taxpayer can claim an exemption for his or her spouse); $6,600 if both spouses are 65 or over and blind (if married filing separately, this amount applies only if the taxpayer can claim an exemption for his or her spouse). The additional amount is $2,050 if the taxpayer is unmarried (single or head-of-household). The additional amount is $4,100 if the individual is both 65 or over and blind.
Inflation Adjustment
For tax years beginning in 2026, the lowest dollar amounts of the tax rate tables are adjusted by multiplying the cost-of-living adjustment factor of 1.303, and the highest dollar amounts by a factor of 1.298. The Maine standard deduction and personal exemption amounts are adjusted by multiplying the cost-of-living adjustment factor of 1.279 by the respective dollar amounts specified in statute. These tax rate schedules cannot be used to determine income tax withholding from wages.
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