Maine has a progressive income tax, and it’s based on your gross pay; the amount you make before any deductions are taken away from it. Subtract the standard deduction and exemptions. Maine’s income tax rate is between 5.80% and 7.15% over three different brackets depending on what your taxable income is; Maine’s standard deduction is indexed for inflation annually to protect a greater share of income from taxes for many low- and moderate-income taxpayers.
On the wage side, Maine’s minimum wage is $15.10 per hour as of January 1, 2026, with a minimum cash wage of $7.55 for tipped service employees. Some cities, including Portland and Rockland, set their own local minimum wage above the state rate. Beyond income tax, Maine taxes also include Social Security and Medicare withholdings; but importantly, Maine has no local income tax, so employees only deal with state and federal withholdings no matter which city or town they work in.
To see exactly what lands in your bank account, use the Maine paycheck calculator: enter your income, filing status, and allowances to estimate your net pay. If you’re paid by the hour, the Maine hourly paycheck calculator lets you enter your hourly rate and hours worked (including overtime) for the same clear breakdown. Employers can pair this with a paystub creator to generate accurate, professional pay stubs with correct tax calculations for clean payroll documentation.
In Maine, similar to all other states, a portion of your earnings is subject to withholding for FICA taxes. These taxes are crucial, as they contribute towards the Social Security tax and Medicare taxes, enabling you to access their benefits during your retirement. During every pay period, your employer will deduct 6.2% of your earnings for Social Security taxes (up to the wage base limit of $168,600) and 1.45% for Medicare taxes. Additionally, your employer will match this withholding amount. However, if you are self-employed, you must withhold twice as much from each of your paychecks (15.3% total).
Furthermore, you may owe the Additional Medicare Tax, a 0.9% surcharge applied to certain types of income. If your filing status is single, head of household, or qualifying widow(er), any earnings exceeding $200,000 will be subject to this 0.9% surtax without any matching contribution from your employer.
Taxable Base Wage for Maine is as follows to add in Maine tax calculator:
| Year | Maine Taxable Base Wage |
| 2026 | 0.28% to 6.03% |
| 2025 | 0.28% to 6.03% |
| 2024 | 0.28% to 6.03% |
| 2023 | 0.28% to 6.03% |
| 2022 | 0.53% to 6.16% |
| 2021 | 0.06% to 5.46% |
New employers pay an unadjusted tax rate of 2.32%, and experienced employers have an unadjusted tax rate that ranges from 0.28% to 6.03%. You can calculate your take home pay, with the deductions by using the Maine take home pay calculator.
| Year | Maine SUTA Rates |
| 2026 | 2.32% |
| 2025 | 2.32% |
| 2024 | 2.32% |
| 2023 | 0.22% to 5.69% |
| 2022 | 0.74% to 6.37% |
Federal Unemployment Tax Act (FUTA) rate of 6.0% on the first $7,000 in wages that salaried employees need to file in each calendar year.
| Year | Maine FUTA Rates |
| 2026 | 6.0% |
| 2025 | 6.0% |
| 2024 | 6.0% |
| 2023 | 6.0% |
| 2022 | 6.0% |
In Maine, the FICA tax rates are as follows:
For Employees and Employers:
Additional Medicare Taxes
| Year | Maine FICA Rates |
| 2026 | 7.65% |
| 2025 | 7.65% |
| 2024 | 7.65% |
| 2023 | 7.65% |
| 2022 | 7.65% |
In addition, Maine does not impose municipal sales taxes and has a state sales tax rate of 5.50%. There is an estate tax in Maine to consider with the Maine income tax calculator.
If you withhold federal income tax, state tax must be withheld. Encompassing both resident and non-resident workers, as well as withholding for farm employees. Maine has a tier system to collect state income tax.
If your gross pay in the state of Maine is $71,139.00 per year, you will take home approximately $52,660 after tax deductions ~ 25.98% ($18,479). Deductions are 11.90% (or $8,468) for federal income tax, 6.43% (or $4,574) for state income tax, 6.20% (or $4,410.62) for Social Security tax, and 1.45% (or $1,031.52) for Medicare.
Below are the details of Maine:
The Maine paycheck calculator computes your net pay based on factors like gross wages, tax withholdings, deductions, and exemptions. It considers Maine state income tax, federal income tax, FICA (Social Security and Medicare taxes), and other applicable taxes and contributions.
To use the Maine paycheck calculator effectively, you'll need details such as your gross wages (before taxes), pay frequency (e.g., weekly, bi-weekly), filing status (single, married), allowances, and any additional deductions or contributions you wish to include.
While the paycheck calculator aims to provide accurate estimates, it's essential to note that it serves as a tool for approximation. Factors like changes in tax laws, individual circumstances, or other variables may affect your actual paycheck. For precise calculations, consult with a tax professional or refer to official tax documents.
The most effective payroll tools for Maine employers are those that automatically calculate Maine income tax withholding, federal payroll taxes, unemployment contributions, deductions, and payroll filings.
Calculate Maine payroll taxes by determining each employee’s taxable wages, applying the current Maine withholding method, and accounting for federal taxes and Maine unemployment contributions.
You can calculate Maine income tax online using a Maine income tax calculator by entering your income, filing status, pay frequency, and deductions. For 2026, Maine’s individual income tax rates range from 5.8% to 7.15%, depending on taxable income.