Jurisdiction detail
Maine tax guide
A seeded subnational profile for Maine, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Maine Revenue Services
Overview
Maine has progressive income tax and an estate tax. Lodging and prepared food are taxed at a higher rate than general sales.
Individual income tax
Maine's progressive individual income tax tops at 7.15 percent.
Type: progressive
Business tax
Maine corporate income tax tops at 8.93 percent.
Reference rate: 8.93%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 5.5%
No local sales tax additions.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Maine Revenue ServicesPrimary sources
- Maine Revenue ServicesVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.