State-by-State Guide to Taxes on Middle-Class Families
Tool | November 2020

Maine State Tax Guide for Middle-Class Families

State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families.


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The Bottom Line
Flag of Maine

Mixed Tax Picture

Maine's lowest income tax rate of 5.8% (on 2021 taxable income less than $44,950 for joint filers) is higher than some other states' maximum rate. The state tries to make up for that by charging a relatively low sales tax (and not letting municipalities add to it).

Income Tax Range

Low: 5.8% (on taxable income less than $22,200 for single filers; less than $44,450 for joint filers)

High: 7.15% (on taxable income of $52,600 or more for single filers; $105,200 for joint filers)

For 2021, the 5.8% rate applies to taxable income less than $22,450 for single filers and less than $44,950 for joint filers. The 7.15% rate applies to taxable income over $53,150 for single filers and over $106,350 for joint filers.

Sales Tax

5.5% state levy. No local taxes.

Groceries: Taxable, but "grocery staples" are exempt
Clothing: Taxable
Motor Vehicles: Taxable
Prescription Drugs: Exempt

Real Property Taxes

In Maine, the median property tax rate is $1,295 per $100,000 of assessed home value.

Motor Fuel Taxes

Gasoline: 30.01¢ per gallon.
Diesel: 31.21¢ per gallon.

Sin Taxes

Cigarettes: $2 per pack
Snuff: $2.02 per ounce
Other tobacco products: 43% of wholesale price
Vapor products: 43% of wholesale price

Beer: $0.35 per gallon
Wine: $0.60 per gallon ($1.24 for sparkling)
Liquor: $11.96 per gallon
Liquor tax is an estimate by the Distilled Spirits Council of the United States and published by the Tax Foundation.

Marijuana: 15% excise tax; 10% sales tax

Annual Car Taxes and Fees

An annual vehicle excise tax based on the car's age and sticker price (MSRP) is imposed.

Estate and Inheritance Taxes

Maine has an estate tax with an exemption of $5.87 million for 2021 (the exemption amount is adjusted each year for inflation). Tax rates range from 8% to 12%.