Updated October 4, 2026. Quick answer: Yes. Maine starts from federal adjusted gross income, so a gain is taxed on its three-bracket schedule, 5.8%, 6.75% and 7.15% for 2025. The only gain-specific item printed is a deduction of “$750,000 of gain recognized on the sale of a majority ownership interest” in a qualifying business transferred to affordable-housing owners.
Selling your home? How the state taxes the profit, from its own tax documents: Does Maine tax the profit from selling your home?.
The same question for dividends and interest: does Maine tax dividends and interest.
How Maine treats capital gains
| Item | What the documents say |
|---|---|
| Treatment | Part of federal adjusted gross income, taxed on the graduated schedule; no general exclusion for gains printed |
| 2025 rates, single and married filing separate | 5.8% below $26,800; $1,554 plus 6.75% of the excess over $26,800 up to $63,450; $4,028 plus 7.15% of the excess over $63,450 |
| Narrow deduction | Up to $750,000 of gain on the sale of a majority ownership interest in a qualified business that provides housing, sold to a cooperative affordable housing corporation or municipal housing authority |
A $50,000 long-term gain
Taxed wholly at the lowest rate, a $50,000 gain is computed as $50,000 x 5.8% = $2,900; taxed wholly at the top rate, computed as $50,000 x 7.15% = $3,575. The bracket your total income reaches decides.
What changes in 2026
The 2025 schedule is the latest Maine document read, and it prints no 2026 schedule.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal tax on gains in Topic no. 409, Capital Gains and Losses and Publication 550, Investment Income and Expenses.
Related: whether Maine taxes pensions, how Maine taxes retirement income, the capital gains tax by state table, and the federal capital gains tax calculator.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for investment gains
If your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor plans your sales
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- 2025 Form 1040ME General Instructions: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf
- 2025 Individual Income Tax Rate Schedules: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.