Maine paycheck taxes at a glance
| Income tax on wages | Progressive, 5.8% – 7.15% |
|---|---|
| ME Paid Leave (0.5%) | 0.5% of wages up to $184,500 |
| Minimum wage (2026) | $15.10 an hour (tipped employees at least $7.55 an hour plus tips; Portland's local minimum is $16.75) |
2026 Maine income tax brackets (single filers)
| Taxable income | Rate |
|---|---|
| $0 – $27,399 | 5.8% |
| $27,400 – $64,849 | 6.75% |
| $64,850 and up | 7.15% |
Example: a $81,800 salary in Maine
The median household income in Maine is about $81,760 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $3,146.15 |
|---|---|
| Federal income tax | −$352.54 |
| Social Security | −$195.06 |
| Medicare | −$45.62 |
| Maine income tax | −$147.83 |
| ME Paid Leave (0.5%) | −$15.73 |
| Take-home pay | $2,389.37 |
That's $62,124 a year in take-home pay, or 24.1% of gross pay going to taxes.
Take-home pay by salary in Maine
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,269.92 | $33,018 | $1,302 | 17.5% |
| $60,000 | $1,835.30 | $47,718 | $2,672 | 20.5% |
| $80,000 | $2,345.68 | $60,988 | $4,122 | 23.8% |
| $100,000 | $2,828.89 | $73,551 | $5,629 | 26.4% |
| $150,000 | $3,985.48 | $103,623 | $10,168 | 30.9% |
| $200,000 | $5,177.04 | $134,603 | $14,324 | 32.7% |
What changed for 2026
- The minimum wage rose from $14.65 to $15.10 an hour on January 1, 2026, and the tipped cash wage to $7.55. Both rise again on January 1, 2027, to $15.70 and $7.85.
- Brackets, the standard deduction and the personal exemption were indexed for inflation. The standard deduction for single filers rose from $15,000 to $15,700, and the personal exemption from $5,150 to $5,300.
- A new 2% surcharge applies to Maine taxable income above $1 million for single filers and $1.5 million for joint filers and heads of household. Maine Revenue Services issued revised 2026 withholding tables in August.
- Paid Family and Medical Leave benefits became available for leave taken on or after May 1, 2026. Premiums have been collected since 2025.
Maine pay rules worth knowing
- Employers must pay wages at regular intervals no more than 16 days apart.
- When you leave a job for any reason, your final pay is due by your next established payday.
Maine Paid Family and Medical Leave
Maine’s paid family and medical leave program is now fully running. Employers began paying premiums in 2025, and workers could start taking paid leave on May 1, 2026.
The premium depends on the size of your employer:
| Employer size | Total premium | Most you can be charged |
|---|---|---|
| 15 or more employees | 1% of wages | 0.5% |
| Fewer than 15 employees | 0.5% of wages | 0.5% |
The premium stops once your wages for the year reach the Social Security wage base, $184,500 in 2026, so the most you can pay is $922.50. Employers can choose to pay your share. The calculator assumes the full 0.5% deduction. The rates are set for 2025 through 2027.
How Maine’s income tax works
Maine starts with a standard deduction and a personal exemption for each person, both indexed for inflation. For 2026 a single filer gets a $15,700 standard deduction and a $5,300 exemption, so the first $21,000 of wages is untaxed. Then the 5.8%, 6.75% and 7.15% brackets apply.
At higher incomes, both the standard deduction and the exemption phase out. The calculator applies these phase-outs, which is why the share of income going to Maine tax rises faster for high earners than the brackets suggest.
New for 2026, a 2% surcharge applies to taxable income above $1 million for single filers and $1.5 million for joint filers and heads of household. Maine Revenue Services issued revised 2026 withholding tables in August 2026, effective immediately.
Minimum wage and Portland
Maine’s minimum wage rises every January with the cost of living: $15.10 an hour in 2026 and $15.70 in 2027. Employers can pay tipped workers half the minimum wage in cash, $7.55 in 2026, if tips make up the rest.
Portland sets its own, higher minimum: $16.75 an hour in 2026, then $17.75 in 2027 and $19.00 in 2028. If you work in Portland, your employer must pay the city rate.
The income tax calculator estimates your full-year federal tax, and the salary calculator converts hourly pay to annual figures.
Estimates only. Your employer’s payroll system, your W-4 and your Form W-4ME determine your actual paycheck.
How we calculate: The dependent credit uses the 2025 amount ($305 per dependent, not doubled for children under 6) because the 2026 amount was not yet published. It is refundable, but here it only reduces tax to zero.
Sources
- Maine Department of Labor: 2026 minimum wage
- Maine Department of Labor: 2027 minimum wage
- City of Portland: Minimum wage ordinance (City Code Chapter 33)
- 26 M.R.S. § 621-A: Pay frequency
- 26 M.R.S. § 626: Final pay
- Maine Revenue Services: 2025 individual income tax rate schedules
- Maine Paid Family and Medical Leave: Employer FAQ
- Maine Paid Family and Medical Leave
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- maine.gov
- maine.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
How much is the Maine paid leave deduction?
The total premium is 1% of wages at employers with 15 or more employees, and no more than half, 0.5%, can come from you. It applies to wages up to the Social Security wage base, $184,500 in 2026, so the most an employee pays is $922.50 a year.
I work for a small employer. Do I still pay the paid leave premium?
Possibly more of it. Employers with fewer than 15 employees pay a premium of 0.5% of wages instead of 1%, and they're allowed to deduct the entire 0.5% from employees. So your deduction can be the same 0.5% either way.
What is Portland's minimum wage?
$16.75 an hour from January 1, 2026, rising to $17.75 on January 1, 2027 and $19.00 on January 1, 2028. Portland limits the tip credit to half the minimum wage.
Who pays Maine's new 2% surcharge?
Only people with Maine taxable income above $1 million (single) or $1.5 million (married filing jointly or head of household). The surcharge applies to the income above those thresholds, starting with the 2026 tax year.
When does Maine's minimum wage go up next?
On January 1, 2027, to $15.70 an hour, with the tipped cash wage rising to $7.85. Maine adjusts its minimum wage each year for the cost of living.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.