---
title: "Maine 1099 Tax Calculator 2026: Self-Employment & State Tax | TaxWren"
description: "Estimate 2026 Maine state income tax, self-employment tax and federal income tax for freelancers and 1099 contractors, plus how much to set aside."
url: https://taxwren.com/1099-tax-calculator/maine
---

2026 tax year · updated Oct 10, 2026

# Maine 1099 tax calculator

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. Estimate your self-employment, federal and Maine taxes below.

Estimated take-home

25.8% effective

For $85,000 of 1099 income · Single · Maine

$63,047

$5,254 per month

Set aside 26% of every payment

That covers federal, self-employment and state tax on this income.

- Self-employment tax: $12,010
- Federal income tax: $5,790
- State income tax: $4,152
- Total estimated tax: $21,953

## 2026 quarterly payments (Form 1040-ES)

-   Q1 · due Apr 15, 2026
    
    $5,488
    
    Covers Jan 1 – Mar 31
    
-   Q2 · due Jun 15, 2026
    
    $5,488
    
    Covers Apr 1 – May 31
    
-   Q3 · due Sep 15, 2026
    
    $5,488
    
    Covers Jun 1 – Aug 31
    
-   Q4 · due Jan 15, 2027
    
    $5,488
    
    Covers Sep 1 – Dec 31
    

What this estimate assumes

-   Standard deduction (no itemizing)
-   No employees or business property (QBI wage limits treated as zero)
-   No child tax credit
-   No local income tax
-   Excludes 2025 law deductions for tips, overtime, seniors and car loan interest
-   Some Maine rules are simplified (see the state page)

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32.

## Taxes 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](/1099-tax-calculator/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).

Maine income tax on $85,000 of 1099 profit

Take-home pay on a $75,000 salary

|  | 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](/federal-tax-brackets) · [All data updates](/tax-law-changes)

## 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](https://www.maine.gov/revenue), [Tax Foundation, State Individual Income Tax Rates and Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/), [IRS Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf). See our [methodology](/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.

Maine at a glance

- Top income tax rate: 7.15%
- State tax on $85,000: $4,152
- Rank (1 = lowest): 49 of 51
- Set aside: 26%

Nearby states

-   [Maine take-home pay calculator](/take-home-pay-calculator/maine)
-   [New Hampshire 1099 tax calculator](/1099-tax-calculator/new-hampshire)

[Compare all states on the map](/states)