Maine State Taxes

Maine Income Tax

Maine has graduated income tax rates that range from 5.8% to 7.15%.

2026 Maine Income Tax Rates – Single or Married Filing Separately

If taxable income is:	The tax is:
Less than $27,400	5.8%
$27,400 but less than $64,850	6.75%, plus $1,589
Over $64,850	7.15%, plus $4,117

2026 Maine Income Tax Rates – Head of Household

If taxable income is:	The tax is:
Less than $41,100	5.8%
$41,100 but less than $97,300	6.75%, plus $2,384
Over $97,300	7.15%, plus $6,178

2026 Maine Income Tax Rates – Married Filing Jointly or Surviving Spouse

If taxable income is:	The tax is:
Less than $54,850	5.8%
$54,850 but less than $129,750	6.75%, plus $3,181
Over $129,750	7.15%, plus $8,237

Who Must File?

Anyone who has lived in Maine during the tax year, and has taxable income from a Maine source, must file a state tax return (Form 1040ME). Additionally, non-residents who perform personal services in the state for more than 12 days and earn more than $3,000 from Maine sources, must also file a return.

Part-year residents, non-residents, and “safe harbor” residents must use the same filing status used on their federal income tax returns. They must also include a copy of their federal return (including all schedules and worksheets) with their Maine return (Form 1040ME) and Schedule NR.

Maine Sales Tax

Maine has a statewide sales tax rate of 5.5%. Additional sales tax at the local level is not allowed. There are higher (and lower) sales tax rates for certain items.

Rate Type	Sales and Use Tax Rate
General Sales, long-term auto rental, use tax, and medical marijuana	5.5%
Prepared food (including items containing medical marijuana) and lodging	8%
Short-term auto rentals and adult-use marijuana	10%
Service provider tax	5%

Maine Property Taxes

Per the Maine constitution, property taxes are assessed on April 1 each year. Assessments are based on fair market value as of that date. Property taxes are generally administered at the local level. Overall. Maine’s property tax rates are middle-of-the-road when compared to other states.

The median property tax in Maine is approximately $2,855 annually. Cumberland County has the highest property tax at an average of $4,372. The lowest amount is $1,562 in Aroostook County.

Maine Property Tax

Highest	$4372
Median	$2855
Lowest	$1562

Yearly Cost Per Resident

Maine Tax Holidays

Maine does not offer any tax holidays at this time.

Maine Tax Relief

Falling behind on your Maine income taxes can create additional financial challenges as penalties and interest continue to increase your balance. Maine Revenue Services (MRS) may also take other steps to collect unpaid taxes. Whether your tax problem is the result of unfiled returns, financial difficulties, or unresolved business tax obligations, addressing the issue early may help prevent it from progressing further.

If paying your Maine tax debt in full isn’t realistic, you may have options for resolving your account. Depending on your circumstances and eligibility, you may be able to set up a payment plan or explore other available tax relief options. Taking action before collections escalate may also help you avoid or address enforcement measures such as tax liens, wage garnishments, and bank levies.

Understanding how Maine handles delinquent taxes and the resolution options available can help you determine the best course of action for your situation. Taking proactive steps can help you work toward resolving your outstanding balance and getting your Maine tax account back on track.

Common Maine State Tax Problems

How Maine Collects Tax Debt

If you owe Maine income taxes, the state will send a request for payment detailing the amount due, including penalties and interest.

If you do not pay or respond, and have exhausted your appeal rights, the Maine Revenue Service (MRS) will send a letter giving you 10 days to pay the amount in full to avoid enforced collections.

Enforced collections may include:

• Wage garnishment
• Bank levy
• Tax lien
• Tax refund offset
• Professional license suspension

Payment request sent to taxpayer

Enforced collections 10-day notice

Tax levies and liens

Maine State Tax Relief Options

Maine offers a few relief options, including:

• Payment Plans – If you can’t pay in full, the state may agree to a payment plan.
• Offer in Compromise – The State Tax Assessor has the authority to settle any tax liability (Offer in Compromise) for less than owed, but it must be grounded upon doubt as to liability or doubt as to collectibility, or both.
• Penalty Waiver – A penalty waiver may be requested if there is reasonable cause for filing or paying your taxes late.

If you’re experiencing financial hardship and can’t pay your Maine income tax bill, contact  Revenue Services as soon as possible to avoid collection actions.

When to Seek Tax Relief Help

If you’re experiencing any of the following, it may be time to explore your tax relief options:

The sooner you address your tax debt, the more options you may have available to resolve your balance and minimize additional collection actions.

Maine Tax Relief FAQs

How do I set up an Maine payment plan?

If you are unable to pay your income taxes in full, send in as much as you can with your balance due notice. To request a payment plan, email Maine Revenue Services at compliance.tax@maine.gov or call (207) 621-4300.

What happens if I ignore Maine tax notices?

If you don’t pay your Maine income taxes and ignore repeated notices, the state may garnish your wages, file a tax lien, seize your property (levy), or suspend your professional licenses. They may also seize future tax refunds (offset).

Can Maine garnish my wages for unpaid taxes?

Yes, Maine can garnish your wages if you have unpaid income taxes. The state typically limits it to 25% of disposable earnings, but tax agencies have broader authority to take a higher percentage to satisfy your tax debt.

Can Maine levy my bank account?

Yes. The state can seize funds from your bank accounts if you have ignored payment requests and have not set up a payment plan.

How long does Maine have to collect back taxes?

Maine generally has 10 years from the date of tax assessment to actively collect unpaid income taxes via tax liens and levies.

Maine Tax Resources

If you need assistance preparing your Maine state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.

You can also visit the Maine Department of Revenue website for additional resources.

• File and Pay Taxes
• Tax Return Forms
• Where’s My Refund
• Taxpayer Assistance: 207-626-8475