Maine State Income Tax in 2025: A Guide

Maine’s state income tax system follows a graduated structure. This means your tax rate increases as your taxable income goes up. For the 2024 tax year (the taxes you file in 2025), the Pine Tree State has multiple tax brackets, ensuring those with higher incomes contribute a larger share than those earning less. 

Your Maine income tax obligation depends on several factors, including filing status, taxable income, and available deductions or credits. Because rates vary across brackets, understanding where your income fits in is critical to confident tax filing and planning.  

This guide explores Maine’s income tax system and how to maximize deductions and credits to keep more of your hard-earned money. 

*Note you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.  

Maine state income tax rates

Maine applies a graduated income tax system with three brackets, ranging from 5.8% to 7.15%. The percentage you pay depends on your taxable income and your filing status. State income taxes in Maine are due on April 15, 2025, unless you file for an extension. Filing on time helps avoid penalties and interest charges. 

The following charts break down each filing status’s tax brackets and rates.

Single or married persons filing separately

Taxable income	Tax rate
Less than $26,050	5.8% of Maine taxable income
$26,050 to $61,599	$1,511 plus 6.75% of excess over $26,050
$61,600 or more	$3,911 plus 7.15% of excess over $61,600

Married filing jointly

Taxable income	Tax rate
Less than $52,100	5.8% of Maine taxable income
$52,100 to $123,249	$3,022 plus 6.75% of excess over $52,100
$123,250 or more	$7,825 plus 7.15% of excess over $123,250

Head of household

Taxable Income	Tax Rate
Less than $39,050	5.8% of Maine taxable income
$39,050 to $92,449	$2,265 plus 6.75% of excess over $39,050
$92,450 or more	$5,870 plus 7.15% of excess over $92,450

Source: Maine Revenue Services

What is the standard deduction in Maine?

Regardless of which Maine state tax brackets you fall into, the standard deduction reduces the amount of your income subject to tax. This is a straightforward way to lower your tax bill without itemizing deductions. For the 2024 tax year, the standard deductions for Maine taxpayers are: 

• Single: $14,600 
• Married filing jointly: $29,200 
• Head of household: $21,900 
• Married filing separately: $14,600 

Taxpayers typically choose the standard deduction because it simplifies filing Maine state income taxes. Depending on your situation, it can also offer a higher deduction than itemizing.  

Itemizing deductions refers to the process of listing eligible expenses on your tax return to reduce your taxable income. Instead of taking the standard deduction, you can “itemize” specific expenses such as mortgage interest, state and local taxes, medical expenses, and charitable contributions.  

It might make sense to itemize if the sum of your itemized deductions is more than the standard deduction amount for your filing status. Otherwise, it’s usually best to take the standard deduction.

Who has to file Maine state income tax?

You must file a Maine state income tax return if: 

• You’re a Maine resident and you have a Maine tax liability or if you are required to file a federal tax return.
• You’re a nonresident who has income from Maine sources that result in a state tax liability. 

These rules ensure anyone with significant income tied to Maine properly contributes to the state’s tax system. That said, how does Maine determine residency?

How Maine residency impacts tax filing

Maine recognizes three residency statuses: resident, part-year resident, and nonresident. Each determines how your income is taxed based on where you earned it and your time spent in the Pine Tree State.  

The following table lists each residency status, who qualifies, and how Maine taxes income for each group. 

Residency status	Definition	How Maine taxes income
Resident	You lived in Maine for the entire tax year, or Maine is your permanent home.	Maine taxes all income earned in and outside the state.
Part-year resident	You lived in Maine for part of the tax year but established residency or moved out of state.	Maine taxes income earned while a resident and any Maine-sourced income earned while a nonresident.
Nonresident	You lived outside Maine during the tax year but earned income from Maine sources.	Maine taxes only income earned from Maine sources.

Source: Maine Department of Revenue

Other income tax considerations in Maine

In addition to standard wages, Maine has specific rules for taxing various income types. Typical income sources taxed differently include: 

• Retirement and pension income tax: Maine allows up to $45,864 in deductions for nonmilitary pensions for the 2024 tax year. Military pensions are not taxed. 
• Investment income tax: Capital gains are taxed at the same rate as personal income. 
• Social Security income tax: Maine doesn’t tax Social Security benefits.  
• Military income tax: Military pay for Maine residents stationed outside the state is tax-exempt.

Maine state tax credits

Tax credit	Description	Amount
Child Care Credit	For Maine Residents and part-year residents only.	Up to $500.
Adult Dependent Care Credit	Credit for the care of an adult dependent.	Up to $500.
Earned Income Tax Credit (EITC)	Provides financial relief to low- and moderate-income working individuals and families.	25% of federal credit; maximum federal credit for 2024 tax year is $7,830.
Student Loan Repayment Credit	Refundable credit for certain loan payments made by eligible graduates.	Varies based on loan payments.
Dependent Exemption Credit	Credit for eligible taxpayers who claim dependents.	Up to $300 per child.
Property Tax Fairness Credit	Refundable credit for eligible property tax payments.	Up to $1,000 (or up to $2,000 if 65 or older).

Source: Maine Department of Revenue

How to file Maine state income tax

Navigating Maine’s graduated tax brackets, deductions, credits, and residency rules takes time, but you don’t have to go through it alone. TurboTax simplifies filing your Maine state tax return. 

It doesn’t matter if you want to file your taxes yourself or have an expert file for you. We offer guidance at every step. TurboTax can help you file taxes and maximize your deductions and credits to keep more of your hard-earned money in your pocket.  Our local tax experts in Maine can also help if you need them. TurboTax’s network of professionals can offer expert advice and even file your Maine state income tax return for you.