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Taxes In Maine

Maine Tax Rates, Collections, and Burdens

How does Maine’s tax code compare? Maine has a graduated state individual income tax, with rates ranging from 5.80 percent to 7.15 percent. Maine has a graduated corporate income tax, with rates ranging from 3.50 percent to 8.93 percent. Maine also has a 5.50 percent state sales tax rate and does not have local sales taxes. Maine has a 0.96 percent effective property tax rate on owner-occupied housing value.

Maine has an estate tax. Maine has a 31.4 cents per gallon gas tax rate and a $2.02 cigarette excise tax rate. The State of Maine collects $6,757 in state and local tax collections per capita. Maine has $6,788 in state and local debt per capita and has an 87 percent funded ratio of public pension plans. Overall, Maine’s tax system ranks 34th on our 2024 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 2024: How Does Your State Compare?

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Tax Data by State

Get facts about taxes in your state and around the U.S.

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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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