Quick answer
Maine paycheck basics
Maine taxes income at three rates, 5.8%, 6.75% and 7.15%, and for 2026 it added two changes midway through the year: a larger standard deduction and a new 2% surcharge on taxable income over $1 million ($1.5 million for married couples). Maine Revenue Services put both into revised withholding tables in August 2026, so paychecks from mid-August on are figured with the new tables. Maine paychecks also carry a Paid Family and Medical Leave contribution of up to 0.5%.
This calculator uses the Maine percentage method with the tables in effect on your pay date. Enter your marital status and allowances from Form W-4ME, and it figures Maine withholding and the paid leave contribution along with federal income tax, Social Security and Medicare to show your take-home pay. Maine has no county or city income tax on wages.
How Maine taxes your paycheck
Maine employers withhold with the percentage method. Your pay for the period is annualized, $5,300 is subtracted for each allowance on your W-4ME, and a standard deduction for withholding comes off: $12,850 for a single employee or $28,550 for a married one under the revised August 2026 tables ($12,450 and $27,750 before the revision). That deduction shrinks for annual wages above $102,250 single or $204,550 married and is gone at $177,250 or $354,550. The rest is taxed at 5.8% up to $27,400, 6.75% up to $64,850 and 7.15% above for single employees, with brackets twice as wide for married employees, plus the 2% surcharge above $1 million or $1.5 million. The annual amount is divided by your paychecks and rounded to the dollar. Heads of household use the single table. A bonus paid with regular pay is added to that paycheck. Traditional 401(k) contributions and pretax health benefits reduce Maine wages as they do federal wages.
| Taxable income | Rate |
|---|---|
| $0 – $27,400 | 5.80% |
| $27,400 – $64,850 | 6.75% |
| Over $64,850 | 7.15% |
| Taxable income | Rate |
|---|---|
| $0 – $54,850 | 5.80% |
| $54,850 – $129,750 | 6.75% |
| Over $129,750 | 7.15% |
Maine state payroll programs
Maine's Paid Family and Medical Leave program is funded by contributions of 1% of wages (0.5% for employers with fewer than 15 employees), up to the Social Security wage base of $184,500 in 2026. No more than 0.5% can come from the employee; larger employers may deduct up to half of the 1%. This calculator shows the 0.5% maximum employee share.
| Program | Employee rate | Wage base | Source |
|---|---|---|---|
| Maine Paid Family and Medical Leave | 0.5% | Up to $184,500/year | Source |
Worked example
A $60,000 salary in Maine, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Maine
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Maine income tax: −$112.00
- Maine Paid Family and Medical Leave: −$11.54
Net pay per paycheck: $1,814.53
Computed with Maine's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Maine
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,251.31 | $32,534.06 | $1,322.08 | $34,374.08 |
| $60,000 | $1,814.53 | $47,177.78 | $1,898.38 | $49,357.88 |
| $80,000 | $2,323.84 | $60,419.84 | $2,459.61 | $63,949.86 |
| $100,000 | $2,806.15 | $72,959.90 | $3,018.84 | $78,489.84 |
| $150,000 | $3,967.73 | $103,160.98 | $4,329.04 | $112,555.04 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your W-4ME. The calculator only shows the fields Maine actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Maine income tax − state payroll programs − local tax − post-tax deductions.
Maine vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Maine compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Maine (annual) |
|---|---|---|---|
| Maine | $2,203.52 | $57,291.52 | — |
| New Hampshire | $2,368.94 | $61,592.44 | +$4,300.92 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Maine income tax rates for 2026?+
5.8% on taxable income up to $27,400, 6.75% up to $64,850 and 7.15% above that for single filers. Married couples filing jointly have brackets twice as wide, and heads of household get brackets in between. A new 2% surcharge applies to taxable income over $1 million for single filers and $1.5 million for joint filers.
Why did Maine change its withholding tables in August 2026?+
The Legislature raised the 2026 standard deduction and adopted the 2% surcharge on very high incomes, both for the whole 2026 tax year. Maine Revenue Services published revised withholding tables in August 2026, effective immediately. For most workers the change slightly lowers Maine withholding.
How is Maine withholding calculated?+
Annualize your wages, subtract $5,300 for each W-4ME allowance and the standard deduction for withholding, apply the rate schedule, divide by the number of paychecks and round to the dollar. In MRS's example, a single employee paid $1,000 a week with two allowances has annualized income of $28,550 and $32 withheld each week.
How much Maine tax is withheld on a $60,000 salary?+
For a single employee paid biweekly with one allowance under the August 2026 tables, $59,999.94 less $5,300 and the $12,850 standard deduction is $41,849.94. The tax is $1,589 plus 6.75% of the amount over $27,400, about $2,564 a year, or $99 per paycheck after rounding. Paid leave adds about $11.54.
What is the Maine paid family leave deduction?+
Maine's Paid Family and Medical Leave program is funded by a 1% contribution on wages up to $184,500. Employers with 15 or more employees may deduct up to half of it from your pay, 0.5%; smaller employers contribute 0.5% and may deduct all of it.
Should a head of household choose single or married on the W-4ME?+
Single. The W-4ME combines single and head of household in one box, and both use the single withholding schedule.
How are bonuses taxed in Maine?+
A bonus paid with your regular wages is added to that paycheck and withheld as one payment. If it is paid separately, your employer may withhold a flat 5% instead.
Does Maine tax 401(k) contributions?+
No. Traditional 401(k), 403(b) and 457 contributions and pretax health benefits reduce Maine wages the same way they reduce federal wages.
What is the minimum wage in Maine?+
$15.10 an hour for 2026. Maine adjusts it every January for the cost of living.
Sources
- Maine Revenue Services — 2026 Withholding Tables (Revised August 2026)
- Maine Revenue Services — 2026 Withholding Tables (January 2026)
- Maine Revenue Services — Maine Tax Alert, August 2026
- Maine Revenue Services — 2026 Individual Income Tax Rates (revised May 20, 2026)
- Maine Department of Labor — Paid Family and Medical Leave Employer FAQ
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet