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Taxes In Maine

Maine Tax Rates, Collections, and Burdens

How does Maine’s tax code compare? Maine has a graduated individual income tax, with rates ranging from 5.80 percent to 7.15 percent. Maine also has a corporate income tax that ranges from 3.50 percent to 8.93 percent. Maine has a 5.50 percent state sales tax rate and does not levy any local sales taxes. Maine’s tax system ranks 35th overall on our 2023 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Maine is no exception. The first step towards understanding Maine’s tax code is knowing the basics. How does Maine collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures: How Does Your State Compare?

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Tax Data by State

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
7.15%See Full Study
State Local Individual Income Tax Collections per Capita
$1512Rank: 22
State and Local Tax Burden
11.0%Rank: 39See Full Study

Business Taxes

Top Corporate Income Tax Rate
8.93%See Full Study
State Business Tax Climate Index Ranking
35See Full Study

Sales Taxes

State Sales Tax Rate
5.50%Rank: 29See Full Study
Combined State and Average Local Sales Tax Rate
5.50%Rank: 42See Full Study
State and Local General Sales Tax Collections per Capita
$1223Rank: 25
State Gasoline Tax Rate (cents per gallon)
30.01¢Rank: 28
State Cigarette Tax Rate (dollars per 20-pack)
$2.00Rank: 18

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
1.24%Rank: 16
State and Local Property Tax Collections Per Capita
$2862Rank: 5

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