Updated October 8, 2026. Quick answer: Maine taxes a single filer’s 2026 taxable income at 5.8% below $27,400, 6.75% up to $64,850 and 7.15% above, according to Maine Revenue Services. The standard deduction is $15,700 for single filers, the personal exemption is $5,300, and a new 2% surcharge applies to Maine taxable income over $1,000,000 for single filers.
The 2026 Maine brackets
| Single or married filing separately | Rate |
|---|---|
| Under $27,400 | 5.8% |
| $27,400 to $64,850 | 6.75% |
| $64,850 or more | 7.15% |
| Married filing jointly | Rate |
|---|---|
| Under $54,850 | 5.8% |
| $54,850 to $129,750 | 6.75% |
| $129,750 or more | 7.15% |
| Head of household | Rate |
|---|---|
| Under $41,100 | 5.8% |
| $41,100 to $97,300 | 6.75% |
| $97,300 or more | 7.15% |
The rate schedule lists the middle bracket as “$27,400 but less than $64,850”. Maine adjusts the brackets, the deduction and the exemption for inflation each year, which is why they move from the prior year.
Standard deduction, exemption and the new surcharge
| Filing status | 2026 standard deduction |
|---|---|
| Single or married filing separately | $15,700 |
| Married filing jointly | $31,400 |
| Head of household | $23,550 |
The Department’s list of 2026 law changes sets “$15,700 for single individuals and married persons filing separate returns”. The rate schedule gives “Personal Exemption: $5,300” and says the tax is “increased by a surcharge of 2%” on Maine taxable income above $1,000,000 for single filers, $750,000 for married filing separately and $1,500,000 for joint filers and heads of household. The standard deduction phases out at higher incomes.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Maine taxable income. For a single filer the tax is $6,630.23 (computed): $4,117 on the income up to $64,850 plus 7.15% of the rest. The 2% surcharge does not apply at that income.
What this page does not say
The 2026 Form 1040ME and its instructions had not been published when this page was written, and the Maine statute was not read. The 2026 withholding booklet says the standard deduction is phased out for single taxpayers with Maine income over $102,250 and for married taxpayers filing joint returns with Maine income over $204,550; the full phase-out ranges for returns were not read.
Common mistakes
- Forgetting the new 2% surcharge on very high incomes, which applies to 2026 returns.
- Using the single dividing lines for a joint return.
- Using last year’s deduction or exemption. Maine indexes both.
Related: how Maine taxes retirement income, whether Maine taxes pensions, how Maine taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Maine Revenue Services, State of Maine 2026 Individual Income Tax Rates (revised May 20, 2026): https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf
- Maine Revenue Services, 2026 Tax Law Changes: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/legischange26.pdf
- Maine Revenue Services (where later updates appear; no figure on this page comes from it): https://www.maine.gov/revenue/
Sources: the primary documents linked above, read on October 8, 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.