Free Maine Payroll Tax Calculator

How to Use the Maine Payroll Tax Calculator (Step-by-Step)

Understanding your paycheck is crucial, and our Maine Payroll Tax Calculator simplifies the process. Follow these easy steps to get an accurate estimate of your net pay:

Step 1: Enter Your Location and Filing Status

Country: Ensure “United States” is selected. (This is pre-filled.)
Province/State: Choose “Maine” from the dropdown menu. (This is pre-filled.)
Federal Filing Status: Select your current federal filing status (e.g., Single, Married Filing Jointly, etc.) from the dropdown. This reflects how you file your federal taxes.
Federal Allowances: Enter the number of federal allowances you are claiming. This number affects the amount of federal income tax withheld from your paycheck. (Use your W-4 form as a guide.)
State Filing Status: Choose your current Maine state filing status from the dropdown. It may be the same as your federal status, but confirm based on your state tax situation.
State Allowances: Enter the number of state allowances you are claiming. This number affects the amount of Maine state income tax withheld from your paycheck.

Step 2: Input Your Pay Information

Annual Pay Periods: Select how often you receive your paycheck (e.g., Bi-Weekly (26), Weekly, Monthly) from the dropdown. This is essential for accurate annual calculations.
Gross Wage/Pay Period: Enter your total earnings before any deductions for the pay period. This is your gross pay.
Pay Date: Select the pay date using the calendar tool. This is for your reference and does not affect the tax calculations.

Step 3: Calculate Your Taxes

Click the “Calculate” button.
The calculator will instantly display your estimated:
- Pay Period Section:
  - Taxable Income: The portion of your income subject to taxes for the pay period.
  - Federal Tax: The estimated federal income tax withheld for the pay period.
  - State Tax: The estimated Maine state income tax withheld for the pay period.
  - Total Tax: The sum of federal and state taxes for the pay period.
- Annual Section:
  - Taxable Income: Your estimated annual taxable income.
  - Federal Tax: Your estimated annual federal income tax.
  - State Tax: Your estimated annual Maine state income tax.
  - Total Tax: Your estimated total annual taxes.

Step 4: Review and Adjust (If Needed)

Carefully review the calculated results.
If you need to make changes, adjust the input fields and click “Calculate” again.
To start a new calculation with different parameters, click the “New Calculation” button.

Important Notes:

This calculator provides estimates based on the information you provide.
Actual tax amounts may vary based on individual circumstances and additional deductions.
For precise tax calculations, consult a tax professional or refer to official IRS and Maine Revenue Services resources.
Keep your W-4 form updated to ensure accurate tax withholding.

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Table of Maine Payroll Tax Rates

Maine State Income Tax (SIT) – 2025 Rates
Single Filers
$0 - $26,800	5.80% of excess over $0
$26,800 - $63,450	$1,554 + 6.75% of excess over $26,800
$63,450 or greater	$4,028 + 7.15% of excess over $63,450
Married Filers
$0 - $53,600	5.80% of excess over $0
$53,600 - $126,900	$3,109 + 6.75% of excess over $53,600
$126,900 or greater	$8,057 + 7.15% of excess over $126,900
Additional SIT Details
Supplemental Withholding	5.00%
Valid Filing Statuses	S = Single M = Married; claiming both MD = Married; withhold at higher single rate NRS = Nonresident; single NRM = Nonresident; married
Exemptions	Not subject to federal withholding Interstate carrier employees Short-term nonresident workers Nonresident aliens and corporations Military spouses (nonresident) Retirement income of nonresidents
Form W-4	Form W-4ME
Reconciliation Frequency	Annual
Maine State Unemployment Insurance (SUI)
Taxable Wage Base	$12,000
Employee Subject to Tax	No
Experienced Employer Rates	0.28% – 6.03%
New Employer Rate	2.41%
Effective Period	Calendar Year
Voluntary Contributions	Yes; due 30 days from rate notice mailing date

Maine Payroll Tax Details

Understanding the intricacies of Maine payroll taxes is essential for both employers and employees. Here’s a breakdown of the key components:

Maine State Income Tax (SIT)

Maine employs a progressive state income tax system, meaning the tax rate increases as your income rises. This ensures that individuals with higher earnings contribute a larger percentage of their income in taxes.

2025 Maine State Income Tax Rates:

Single Filers:
- $0 – $26,800: 5.80% of the excess over $0.
- $26,800 – $63,450: $1,554 + 6.75% of the excess over $26,800.
- $63,450 or greater: $4,028 + 7.15% of the excess over $63,450.
Married Filers:
- $0 – $53,600: 5.80% of the excess over $0.
- $53,600 – $126,900: $3,109 + 6.75% of the excess over $53,600.
- $126,900 or greater: $8,057 + 7.15% of the excess over $126,900.

Additional Maine SIT Information:

Supplemental Withholding Computation: Maine uses a supplemental withholding rate of 5.00%.
Valid Filing Statuses:
- S = Single
- M = Married; claiming both
- MD = Married; withhold at a higher single rate
- NRS = Nonresident; single
- NRM = Nonresident; married
Exemptions: Certain services and individuals are exempt from Maine state withholding, including:
- Services or individuals not subject to withholding under the Internal Revenue Code.
- Employees exempt from federal withholding.
- Interstate carrier employees.
- Nonresidents working in Maine for short periods.
- Nonresident aliens and corporations.
- Nonresident spouses of military personnel.
- Retirement income of nonresidents.
Form W-4ME: Employees use Form W-4ME to determine their state withholding allowances.
Reconciliation Frequency: Maine state income tax reconciliation is performed annually.

Maine State Unemployment Insurance (SUI)

The Maine State Unemployment Insurance (SUI) program provides benefits to eligible workers who lose their jobs through no fault of their own.

Maine SUI Tax Details:

Taxable Wage Base: The taxable wage base is $12,000.
Employee Subject to Tax: Employees are not subject to Maine SUI tax.
Employer Tax Rates:
- Experienced Employers: Rates range from 0.28% to 6.03%.
- New Employers: The rate for new employers is 2.41%.
Effective Period: The SUI tax is calculated on a calendar year basis.
Voluntary Contributions: Employers can make voluntary contributions, which are due 30 days from the rate notice mailing date.

Maine State Unemployment Insurance (SUI)

Maine’s State Unemployment Insurance (SUI) program is designed to provide financial assistance to eligible workers who experience job loss through no fault of their own, provided they meet the state’s specific eligibility requirements. Employers in Maine are responsible for contributing to this program.

Key details of Maine’s SUI include:

Taxable Wage Base: The taxable wage base is set at $12,000.
Employee Contribution: Employees are not required to contribute to the SUI fund.
Employer Contribution Rates:
- Experienced employers are assigned rates that range from 0.28% to 6.03%, based on their employment history.
- New employers are assigned a rate of 2.41%. This new employer rate is a combination of the base rate of 2.11%, a 0.16% Unemployment Program Administration Fund tax, and a 0.14% Competitive Skills Scholarship Fund tax.
Effective Period: The calculation and application of SUI taxes are conducted on a calendar year basis.
Voluntary Contributions: Employers have the option to make voluntary contributions to the SUI fund, with these contributions due 30 days from the date the rate notice is mailed.

Maine State Disability Insurance (SDI)

Unlike some states, Maine does not mandate employers to collect State Disability Insurance (SDI) taxes from employee paychecks. While SDI programs are typically funded through employee payroll deductions to provide benefits for those unable to work due to non-work-related illnesses or injuries, Maine does not have this requirement.

Maine Paid Sick Leave (PSL) Tax

Maine does not require employers to collect Paid Sick Leave (PSL) taxes. However, Maine has implemented an Earned Paid Leave (EPL) program that provides eligible employees with paid leave.

Key aspects of Maine’s Earned Paid Leave (EPL) program include:

Covered Employers: Any employer who employs more than ten covered employees in the usual and regular course of business for more than 120 days within a calendar year.
Covered Employees: All employees working within the state, including full-time, part-time, and per diem employees.
Accrual Method: Employees accrue paid leave at a rate of one hour for every 40 hours worked.
Annual Accrual Maximum: The maximum annual accrual of paid leave is 40 hours.
Carryover Maximum: Employees can carry over a maximum of 40 hours of accrued paid leave.
Probationary Period: Employers have the option to implement a 120-day probationary period.
Frontloading: Employers are allowed to frontload paid leave.
For further information, refer to the Earned Paid Leave General FAQs.

Maine State Disability Insurance (SDI)
Employee Payroll Deduction	Not required in Maine
Employer Requirement	No SDI tax collection required
Maine Paid Sick Leave (PSL) / Earned Paid Leave (EPL)
PSL Tax Requirement	No PSL tax collected by employers
Covered Employers	Employers with more than 10 covered employees working more than 120 days/year
Covered Employees	All employees in Maine (full-time, part-time, per diem)
Accrual Method	1 hour per 40 hours worked
Annual Accrual Maximum	40 hours
Carryover Maximum	40 hours
Probationary Period	Optional 120-day waiting period
Frontloading Allowed	Yes
FAQs	Earned Paid Leave General FAQs

Maine Paid Family and Medical Leave (PFML) Tax
Program Overview	Maine's PFML program is funded through mandatory payroll deductions and employer contributions. Employees can begin submitting claims on May 1, 2026.
Covered Employers	All employers, regardless of size, except: Federal government employers Tribal government employers^* Self-employed individuals^*
Covered Employees	All full-time and part-time employees, except: Those earning less than 6x the state average weekly wage Incarcerated individuals in a Maine correctional institution Individuals covered under the Federal Railroad Unemployment Insurance Act Students earning wages through a Federal Work-Study Program Employees under a public-sector collective bargaining agreement in effect since Oct 25, 2023
Amount of Leave	Up to 12 weeks for family leave and up to 12 weeks for medical leave
Leave Use Maximum	Maximum of 16 weeks total leave in a single year
Tax Rate	Varies by employer size: 15 or more employees: 1.00% (0.50% employer + 0.50% employee) 14 or fewer employees: 0.50% (employee only)
Wage Base Limit	$176,100
Wage Replacement	90% of income up to 50% of Maine’s average weekly wage ($1,444.67) 66% of income exceeding that threshold, up to the program's maximum weekly benefit
^*Optional Coverage	Tribal governments and self-employed individuals may choose to opt in for coverage

Maine Paid Family and Medical Leave (PFML) Tax

Maine is implementing a Paid Family and Medical Leave (PFML) program, which will be financed through mandatory payroll deductions and employer contributions. This program is designed to provide eligible employees with paid leave for family and medical reasons, with claims being accepted starting May 1, 2026.

Key details regarding Maine's PFML program include:

Covered Employers: The program covers all employers within the state, regardless of their size, with the following exceptions:
- Federal government employers
- Tribal government employers (though they can elect coverage if desired)
- Self-employed individuals (though they can elect coverage if desired)
Covered Employees: All full-time and part-time employees in Maine are covered, except for those who:
- Earned less than six times the state’s average weekly wage.
- Are incarcerated in a Maine correctional institution.
- Are covered by the Federal Railroad Unemployment Insurance Act.
- Are earning wages under the Federal Work-Study Program while enrolled in a public or private college or university.
- Work in the public sector under a collective bargaining agreement in effect since October 25, 2023.
Amount of Leave: Eligible employees can take up to 12 weeks of leave for both family and medical reasons.
Leave Use Maximum: The maximum amount of leave an employee can take in a single year is 16 weeks.
Tax Rate: The tax rate varies based on the size of the employer:
- Employers with 15 or more employees will contribute 1.00% of wages, with the cost split evenly between employers and employees (0.50% each).
- Employers with 14 or fewer employees will contribute 0.50% of wages, paid solely by employees.
Wage Base Limit: The wage base limit for PFML contributions is $176,100.
Wage Replacement:
- Employees will receive 90% of their income if it is equal to or less than 50% of the state’s average weekly wage ($1,444.67).
- If an employee’s wages exceed 50% of the state’s average weekly wage, the program will replace 66% of the wages, up to the maximum weekly benefit.

Other Maine Tax Information

Maine Reciprocal Agreements

Reciprocal agreements are arrangements between states that allow workers who live in one state and work in another to pay income taxes only to their state of residence. However, Maine currently does not have any reciprocal agreements with other states. This means that individuals who live in Maine but work in another state, or vice versa, may initially have taxes withheld by the state where they work.

It’s important to note that federal law prevents double taxation of the same income. In most cases, the employee’s work state will provide a credit or refund during tax filing to account for the taxes owed to their home state. If the tax rates of the two states differ, the employee will be responsible for paying the difference.

Maine Minimum Wage Rates

Maine has established its own minimum wage rates, which exceed the federal minimum wage. The state’s minimum wage is $14.65 per hour, while the federal minimum wage is $7.25 per hour. For tipped employees, Maine’s tipped minimum wage is $7.33, resulting in an actual tip credit of $7.32. The federal tipped minimum wage is $2.13, with an actual tip credit of $5.12.

Additionally, certain cities in Maine have implemented higher minimum wage rates. In Portland and Rockland, the minimum wage is $15.50 per hour, and the tipped minimum wage is $7.75, with an actual tip credit of $7.75.

Paying Payroll Taxes in Maine

Employers in Maine are required to register with the appropriate state agencies for payroll tax purposes. The Maine Revenue Services handles withholding tax-related matters, while the Maine Department of Labor manages unemployment tax-related issues.

For employer registration, the following resources are available:

Maine Revenue Services:
- Phone: (207) 624-5644
- Online Registration: Maine Tax Portal Homepage
- Registration Form: Application for Tax Registration
- Registration Instructions: Both online and paper registration options are available. Online registration typically results in account numbers being issued within 3-5 days, while mail processing may take 3-5 weeks.
- Employer Self-Service Login: Maine Tax Portal Homepage.
Maine Department of Labor:
- Phone: (207) 623-7900
- Online Registration: ReEmployME Employer Registration Page
- Registration Form: ReEmployME Employer Registration Form
- Bureau of Unemployment Insurance Login Page.

Miscellaneous Maine Tax Information
Maine Reciprocal Agreements	Maine does not have reciprocal tax agreements with any other states. Note: Employees working in another state while living in Maine will typically receive a tax credit from their work state to avoid double taxation.
Maine Minimum Wage Rates
Wage Type	Maine Rates	Federal Rates
Minimum Wage	$14.65	$7.25
Tipped Minimum Wage	$7.33	$2.13
Actual Tip Credit	$7.32	$5.12
City-Specific Minimum Wage Rates
Wage Type	Portland & Rockland City Rates	Statewide Maine Rates
Minimum Wage	$15.50	$14.65
Tipped Minimum Wage	$7.75	$7.33
Actual Tip Credit	$7.75	$7.32
Paying Payroll Taxes in Maine
Agency	Revenue Services	Department of Labor
Phone	(207) 624-5644	(207) 623-7900
Online Registration	Maine Tax Portal	ReEmployME Employer Registration
Registration Form	Application for Tax Registration	ReEmployME Employer Registration Form
Registration Instructions	Account numbers issued within 3-5 days for online registrations or 3-5 weeks via mail.
Employer Self-Service Login	Maine Tax Portal	Bureau of Unemployment Insurance Login

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