Maine adds a 2% surcharge above $1m and keeps taking 0.5% for paid leave
2026 is the first year Maine's income tax surcharge applies, taking the top rate to 9.15%. The paid family leave deduction of 0.5% continues from every payslip.
Maine’s 2026 rate schedule carries a note the 2025 one did not. For tax years beginning on or after January 1, 2026, the tax is increased by a surcharge of 2% on Maine taxable income above $1,000,000 filing single, $750,000 married filing separately, or $1,500,000 filing jointly or head of household. That takes the top marginal rate from 7.15% to 9.15%.
The surcharge thresholds are not indexed for 2026. The schedule says they begin adjusting for inflation only from tax years beginning in 2027.
The ordinary bands were indexed as usual: 5.8% to $27,400, 6.75% to $64,850 and 7.15% above for a single filer. The standard deduction is $15,700 single and $31,400 joint, and the personal exemption $5,300 per person.
Separately, Maine’s Paid Family and Medical Leave deduction continues. Withholding began with pay dates on or after January 1, 2025, and benefits opened in May 2026. The Department of Labor is explicit that “no more than 0.5 percent can come from the employee”, capped at the Social Security wage base — so at most $922.50 for 2026, and $375 on a $75,000 salary.
That contribution appears on every Maine payslip and in very few take-home calculators.
Source:Maine Revenue Services, 2026 Individual Income Tax Rates