Maine tax burden — broken down.
Maine’s combined tax burden (income + property + sales) lands at 14.01% on our composite — ranking #12 of 51 jurisdictions. The top marginal individual income tax rate is 7.15%.
Maine burden, broken into 3 components
| Component | Maine rate | National median |
|---|---|---|
| Top marginal income | 7.15% | ~5.30% |
| Effective property | 1.36% | ~1.07% |
| State sales tax | 5.50% | ~5.50% |
| Combined composite | 14.01% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in Maine
Maine taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by Maine. Federal taxation of these income sources is unchanged regardless of state.
How Maine compares
Of all 51 US jurisdictions ranked by combined burden composite, Maine sits at #12. That places Maine in the middle of the pack — burden is moderate without being a particular outlier in either direction. For the live cross-state heat map, see the interactive tax burden map.
Maine metros — local tax overlay
State rates are uniform across Maine— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
More Maine metros coming as we expand city coverage.
Maine tax — common questions
What is the Maine top marginal income tax rate in 2025?
Maine's top marginal individual income tax rate is 7.15% on the highest bracket.
What is the Maine effective property tax rate?
Maine's statewide effective property tax rate is 1.36% of home value (annual). On a $400,000 home that's roughly $5,440/yr. Local variation can be ±0.5pp.
Does Maine tax retirement income or Social Security?
Maine taxes most retirement income, and does NOT tax Social Security benefits.
Are there any Maine-specific tax quirks I should know about?
Maine has an estate tax with $6.41M exemption (2024) — well below federal; also taxes Social Security partially for higher-income retirees (most states don't).
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.