Maine has a graduated state individual income tax, with rates ranging from 5.80 percent to 9.15 percent following the enactment of a two percentage point increase to the top rate during the 2026 legislative session. Maine has a graduated corporate income tax, with a top rate of 8.93 percent, a 5.50 percent state sales tax rate, and an average combined state and local sales tax rate of 5.50 percent. Maine has a 0.98 percent effective property tax rate on owner-occupied housing value. Maine has an estate tax. Maine’s gas tax is 31.45 cents per gallon, and its cigarette excise tax is $3.50 per pack of 20 cigarettes.
Maine raises tax revenue primarily through property taxes (35.9 percent of total state and local tax revenue), individual income taxes (24.6 percent), and general sales taxes (22.5 percent). Maine collects $7,220 in state and local tax collections per capita, carries $6,270 in state and local debt per capita, and has a 91 percent funded ratio of public pension plans. Maine’s tax system ranks 26th overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Maine is no exception. Use the tabs below to compare Maine taxes with other states and to see how Maine raises tax revenue. You can also browse our tax maps, which are compiled from our annual publication, Facts & Figures 2026: How Does Your State Compare?
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The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
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Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
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