TaxWrenTaxes for Maine freelancers in 2026
Single filers get a standard deduction of $8,350 ($16,700 married filing jointly) and a personal exemption of $5,300.
On $85,000 of 1099 profit, a single filer owes about $4,152 in Maine income tax on top of $17,800 in federal taxes. That ranks 49th lowest of 51 (50 states and DC), $1,424 more than the median state.
Every neighboring state with a different tax charges less on the same income; New Hampshire would save $4,152 a year.
Maine income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 5.8% | $0 | $0 |
| 6.75% | $27,399 | $54,849 |
| 7.15% | $64,849 | $129,749 |
Maine vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Maine | $4,152 | $21,953 | $63,047 |
| New Hampshire | $0 | $17,800 | $67,200 |
How Maine taxes changed
For 2026, Maine lowered the single standard deduction from $15,000 to $8,350. State tax on $85,000 of 1099 profit rises from $3,712 to $4,152 (+$441).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 7.15% | 7.15% |
| Standard deduction (single) | $15,000 | $8,350 |
| State tax on $85,000 of 1099 profit | $3,712 | $4,152 |
| Take-home on a $75,000 salary | $57,871 | $57,712 |
Each year uses that year's federal and Maine rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- Maine offers a refundable dependent credit of $305 for dependents ages six and older and $610 for dependents ages five and under (2025 amounts).
- Maine's personal exemption begins to phase out for taxpayers with income exceeding $333,450 (single filers) or $400,100 (MFJ) in tax year 2025. These phaseout thresholds are adjusted annually for inflation. The standard deduction amounts for 2025 are phased out for taxpayers with Maine income over $100,000 (single filers) or $200,050 (MFJ). The dependent personal exemption is structured as a tax credit and begins to phase out for taxpayers with income exceeding $125,000 (head of household) or $150,000 (married filing jointly).
Sources: Maine revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Maine 1099 tax FAQ
Does Maine have a state income tax?
Maine has a graduated income tax with 3 rates from 5.8% to 7.15%; the top rate starts at $64,849 of taxable income for single filers.
How much should a freelancer in Maine set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 26% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $4,152 Maine income tax. Use the calculator for your own income, expenses and filing status.
What is the top Maine income tax rate in 2026?
7.15%. Maine has a graduated income tax with 3 rates from 5.8% to 7.15%; the top rate starts at $64,849 of taxable income for single filers.
Do I need to make estimated tax payments to Maine?
Generally yes, if you expect to owe state tax that is not covered by withholding. Maine sets its own thresholds and due dates; check the Maine revenue department's estimated payment rules.