Updated September 5, 2026. Quick answer: No. Maine fully exempts Social Security and railroad retirement benefits at every income level, though a separate pension deduction for other retirement income is reduced by the Social Security you receive.
Confidence note: high. This page is scoped to Social Security taxation specifically. For the state’s full retirement-tax picture (pensions, tax rates, estate and probate), see how Maine taxes retirement income generally.
How Maine taxes Social Security benefits
| State personal income tax | Yes |
|---|---|
| Social Security treatment | Not taxed |
| How it works | 36 M.R.S. § 5122(2)(C) subtracts Social Security and railroad retirement benefits with no income test. Maine’s separate pension-income deduction (for employer pensions and similar income, not Social Security itself) is reduced dollar-for-dollar by Social Security received, and is itself phased out above $125,000 (single), $187,500 (head of household), or $250,000 (joint) federal AGI starting in tax year 2025; a rule about other pension income, not about Social Security taxability. |
| Income threshold / phase-out | Social Security itself: no threshold, fully exempt. (Maine’s separate non-Social-Security pension deduction phases out above $125,000/$187,500/$250,000 federal AGI starting TY2025.) |
Coordinate this with your overall retirement plan
An adviser can help weigh how much of your Social Security income actually reaches you after state tax, whether the timing of other withdrawals affects that, and how it fits the rest of your plan, but that does not replace the numbers in your own return.
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Statute and sources
Governing citation: 36 M.R.S. § 5122(2)(C); § 5122(2)(M-3) (pension-deduction phaseout, unrelated to SS itself).
Read September 5, 2026.
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General information drawn from each state’s own published statutes and revenue-department guidance, not legal, tax or financial advice. Figures and exemption amounts are current as of the date in the quick answer, are set by state law, and can change by future legislation; any pending bill named on this page is not yet law. This page cannot see your own return, which governs. We are not a law firm, a tax adviser, or a fiduciary, and this is not personalized advice.