REVISED SEPTEMBER 2018
State of Maine - Individual Income Tax
2018 Rates
Note: For tax years beginning in 2018, an inflation adjustment is made by multiplying the cost-of-living
adjustment, 1.0198, by the lowest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1F, 2-F and 3-F and by multiplying the cost-of-living adjustment, 1.0161, by the highest dollar amounts of the
tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F. See 36 M.R.S. § 5403. The Maine
standard deduction amount is equal to the federal standard deduction amount. The personal exemption amount
is equal to the amount specified in 36 M.R.S. § 5126-A.
Do not use these tax rate schedules to determine income tax withholding from wages.
Tax Rate Schedule #1
For Single Individuals and Married Persons Filing Separate Returns
If the taxable income is:
The tax is:
Less than $21,450
5.8% of Maine taxable income
$21,450 but less than $50,750
$1,244 plus 6.75% of excess over $21,450
$50,750 or more
$3,222 plus 7.15% of excess over $50,750
Tax Rate Schedule #2
For Unmarried or Legally Separated Individuals who Qualify as Heads of Household
If the taxable income is:
The tax is:
Less than $32,150
5.8% of Maine taxable income
$32,150 but less than $76,150
$1,865 plus 6.75% of excess over $32,150
$76,150 or more
$4,835 plus 7.15% of excess over $76,150
Tax Rate Schedule #3
For Married Individuals and Surviving Spouses Filing Joint Returns
If the taxable income is:
The tax is:
Less than $42,900
5.8% of Maine taxable income
$42,900 but less than $101,550
$2,488 plus 6.75% of excess over $42,900
$101,550 or more
$6,447 plus 7.15% of excess over $101,550
Personal Exemption Deduction: $4,150 – Applies only to the taxpayer and the taxpayer’s spouse, if married.
The personal exemption deduction does not apply to a taxpayer or taxpayer’s spouse who may be claimed as a
dependent on another person’s return.
Standard Deduction: Single - $12,000
Head of Household - $18,000

Married Filing Jointly - $24,000
Married Filing Separately - $12,000

Additional Amount for Age or Blindness:
$1,300 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional
amount is $2,600 if one spouse is 65 or over and blind, $2,600* if both spouses are 65 or over, $5,200* if
both spouses are 65 or over and blind, etc.
*Only if married filing jointly; if married filing separately, these amounts do not apply.
$1,600 if unmarried (single or head of household). The additional amount is $3,200 if the individual is both
65 or over and blind.
Prepared by Maine Revenue Services
Income/Estate Tax Division
September 21, 2018