Maine State Taxes

The individual income tax in Maine is imposed at the following rates:

• 2% on the first $5,050 of taxable income
• 4.5% on taxable income between $5,051 and $10,050
• 7% on taxable income between $10,051 and $20,150
• 8.5% on taxable income of $20,151 or more

The sales and use tax rate is 5%.

The corporate income tax in Maine is imposed at the following rates:

• 3.5% on the first $25,000 of taxable income
• 7.93% on taxable income between $25,001 and $75,000
• 8.33% on taxable income between $75,001 and $250,000
• 8.93% on taxable income of $250,001 or more

Property taxes are administered by local governments. For information about property tax, contact your local assessor’s office.

Maine State Tax Forms

Form 1040S-ME (Maine Individual Income Tax Resident Short Form)
Form 1040-ME (Maine Individual Income Tax Long Form)
Form 1040EXT-ME (Extension Payment Voucher for Individual Income Tax)
Form 1040ES-ME (Estimated Tax Payment Vouchers for Individuals)
Form 1040X-ME (Amended Maine Individual Income Tax Return)
Form 1120ME (Maine Corporate Income Tax Return)

Maine State Tax Resources

Maine Revenue Services: www.state.me.us/revenue

Maine Revenue Services ‘Electronic Services’ center: www.state.me.us/revenue/netfile/gateway2

State of Maine Property Tax Division: www.state.me.us/revenue/propertytax/homepage

Maine tax forms and publications can be found at the following webpage: www.maine.gov/revenue/forms

Maine Revenue Services EZ Pay Internet Payment System: portal.maine.gov/ezpay/welcome.do

Check the status of your Maine tax refund: portal.maine.gov/refundstatus

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