Maine State Income Tax Withholding
Last Updated: January 2026
Overview
Maine imposes a progressive state income tax with three brackets. The state requires its own withholding form and provides detailed withholding tables that incorporate standard deductions.
2026 Tax Rates
Single Filers
| Taxable Income | Rate |
|---|---|
| $0 - $26,050 | 5.80% |
| $26,051 - $61,600 | 6.75% |
| Over $61,600 | 7.15% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 - $52,100 | 5.80% |
| $52,101 - $123,250 | 6.75% |
| Over $123,250 | 7.15% |
Deductions and Exemptions
Standard Deduction:
- Single: $15,300
- Married Filing Jointly: $30,600
- Head of Household: $22,950
Personal Exemption: $5,000 per person (phases out at higher income levels)
Standard deduction phase-out
Maine's standard deduction phases out for higher-income taxpayers:
- Single: Phases out between $102,250 and $177,250 AGI
- Married Filing Jointly: Phases out between $204,550 and $354,550 AGI
ProPay automatically calculates the reduced standard deduction based on the employee's income level.
Special Considerations
Required State Form
Maine requires Form W-4ME (Employee's Maine Withholding Allowance Certificate). The federal Form W-4 is not accepted for Maine state withholding purposes.
Form W-4ME requires employees to specify:
- Filing status
- Number of allowances
- Additional withholding amounts
Withholding Tables
Maine Revenue Services publishes annual withholding tables in Circular Maine (Form Maine W-4 Instructions). Both percentage method and wage bracket tables are available.
Pension Income
Maine taxes pension and retirement income. Special withholding rules apply to distributions from retirement accounts.
Electronic Filing
Employers with Maine withholding tax liability exceeding $10,000 annually must file and pay electronically.