2026 Maine Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Maine in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Maine State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $27,400 | 5.80% |
| $27,400 | $64,850 | 6.75% |
| $64,850 | $1,000,000 | 7.15% |
| $1,000,000 | ∞ | 9.15% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 8.93%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Maine — 2026
OfficialValues verifiedTY2026 reflects LD 2212 (signed 2026-04-09, retroactive to 2026-01-01): a 2% surcharge on Maine taxable income over $1,000,000 single ($750,000 MFS / $1,500,000 MFJ/HoH), stacking the 7.15% bracket to 9.15% above $1,000,000. Indexed brackets and standard deduction per MRS's revised 2026-05-20 rate schedule; phase-out start $102,250 per MRS 2026 withholding-table instructions.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsNot separately cited
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Official Maine Revenue Services 2026 individual income tax rate schedule, revised May 5, 2026 -- shows 4th bracket at 9.15% over $1,000,000 for single filers
Cited for Corporate rate · confirmed
Official Maine Revenue Services corporate income tax page, current as of access date
- 2026 0945 Maine Law Imposes Income Tax Surcharge On Millionaires…taxnews.ey.comTier 3 · Expert secondary
Cited for Rate brackets · confirmed
Corroboration only: confirms L.D. 2212 signed by Gov. Mills April 9, 2026, 2% surcharge over $1M single / $1.5M joint, retroactive to Jan 1, 2026
Cited for Rate brackets, Corporate rate · confirmed
Corroboration only: professional-services summary confirming the same surtax thresholds and effective date
How we rate sources — tiers are derived from what published the document, not from our confidence in it.