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 33rd overall on our 2022 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?

Top Individual Income Tax Rate

7.15%

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State and Local Individual Income Tax Collections per Capita

$1199

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State and Local Tax Burden

12.4%

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Top Corporate Income Tax Rate

8.93%

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State Business Tax Climate Index Ranking

33

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State Sales Tax Rate

5.50%

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Combined State and Average Local Sales Tax Rate

5.50%

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State and Local General Sales Tax Collections per Capita

$1200

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State Gasoline Tax Rate (cents per gallon)

30.01¢

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State Cigarette Tax Rate (dollars per 20-pack)

$2.00

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Property Taxes Paid as a Percentage of Owner-Occupied Housing Value

1.25%

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State and Local Property Tax Collections Per Capita

$2772

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