Labeled estimate
Maine payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check Maine's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 5.8% |
| $27,399 | 6.75% |
| $64,849 | 7.15% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 5.8% |
| $54,849 | 6.75% |
| $129,749 | 7.15% |
- Standard deduction: $8,350 single, $16,700 married.
- Each exemption or allowance: $5,300 a year.
State unemployment (employer)
- Taxable wage limit: $12,000 per employee per year.
- New-employer rate used: 2.23%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- Maine Paid Family and Medical Leave premium is not included.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
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