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Maine
By the Numbers

Maine Below is a snapshot of key features of Maine's tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 0%-7.95%
  • Standard Deduction: $6,300 ($12,600 for Married Couples)
  • Personal Exemption: $4000
  • Dependent Exemption: $4000
  • Earned Income Tax Credit (EITC): 5% Nonrefundable
  • Changes to rates (top rate drops to 7.95%) and personal exemption take full effect in 2013.
Corporate Income Tax Features (2015)
  • Range of Tax Rates: 3.50% - 8.93%
  • Income Level at Which Top Rate Applies: $250,000
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 0%
  • Apportionment Factor (Property): 0%
  • Apportionment Factor (Sales): 100%
Sales Tax Features (2015)
  • State Sales Tax Rate: 5.00%
  • Average Local Sales Tax Rate: N/A
  • Average Combined State & Local Sales Tax Rate: 5.00%
  • State Sales Tax Treatment of Groceries: Exempt
  • Local Sales Tax Treatment of Groceries: N/A
  • Number of Services Taxed: 25 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
  • Sales tax applies to digital goods and services
  • Sales tax applies to digital goods and services
Property Tax Features (2015)
  • Provides a circuit breaker for homeowners and renters of all ages via a refundable personal income tax credit
  • Counties and municipalities subject to revenue caps based on inflation, new property growth, and income growth.
Other Tax & Revenue Features (2015)
  • Gasoline Tax Rate (per gallon): $0.301
  • Diesel Tax Rate (per gallon): $0.327
  • Cigarette Tax Rate (per pack): $2.00
  • Estate or Inheritance Tax: Yes
  • Net Lottery Sales Per Capita: $153 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Multiple taxes

Last Updated January 13, 2015

Sources & Glossary