December, 18th 2025
Each state has unique income tax withholding rules. Below are Maine's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | ME |
|---|---|
| State Tax Withholding State Code | 23 |
| Acceptable Exemption Form | W-4ME or W-4 |
| Basis For Withholding | State Allowances, Maine Standard Deduction, and Percentage Method |
| Acceptable Exemption Data | S = Single; M = Married |
| TSP Deferred | Yes |
| Special Coding | First Position - S = Single; M = Married; Note: Previous Filing status N (Married - Filing Jointly) defaults to S (Single). Second and Third Positions - Enter the number of allowances claimed. If less than 10, precede with a zero. |
| Additional Information | If the W-4 is used, code it as a state tax document. An employee who had a filing status of Married, Filing Jointly (N) and wants to claim Married (M) must complete a new W-4 with filing status (M). |
| Official State Tax Website | Visit Official Website |
Maine generally follows federal allowance counts. The Maine Form W-4ME instructs employees to use the same number of allowances as on federal W-4 in most cases. That means 1 for yourself (if not dependent), plus spouse and dependents as on the federal form. Maine does not explicitly offer additional age or blindness allowances on W-4ME. In practice, the number of Maine allowances usually equals the federal allowances the employee would claim. The state's standard deduction and personal exemption differences are built into withholding tables rather than extra allowances.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | If not claimed as dependent (matches federal) |
| Spouse | 1 allowance | If filing jointly (matches federal) |
| Each Dependent | 1 allowance | Per dependent (matches federal) |
Total Allowances = Same as Federal W-4 Allowances
Maine's tax code does give a $6,000 pension exclusion for 65+, but that isn't claimed via allowances. The number of Maine allowances usually equals the federal allowances the employee would claim.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Convert wages to annualized income based on payroll frequency
Weekly: Multiply by 52; Biweekly: Multiply by 26; Semimonthly: Multiply by 24; Monthly: Multiply by 12
Multiply the number of withholding allowances claimed by $5,300.
Allowance Amount = Number of Allowances × $5,300
Calculate the Maine Standard Deduction using the table below based on annualized wages.
Subtract the total allowances and standard deduction from the annualized wages to compute taxable income.
Use the percentage method withholding table below to determine the tax due.
Divide the annual tax amount by the payroll frequency to calculate the withholding for each period.
Want to calculate in an easier way? Learn how to calculate Maine taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| $0–$102,250 | $12,450 |
| $102,251–$177,250 | $12,450 × ($177,250 - Wages) ÷ $75,000 |
| Over $177,251 | $0 |
Standard deduction for Single filers varies by income level
| Annualized Wages | Deduction |
|---|---|
| $0–$204,550 | $27,750 |
| $204,551–$354,550 | $27,750 × ($354,550 - Wages) ÷ $150,000 |
| Over $354,551 | $0 |
Standard deduction for Married filers varies by income level
| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $0 |
| For each allowance | $5,300 |
Formula: $5,300 per allowance
Each withholding allowance equals $5,300
| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $0 |
| For each allowance | $5,300 |
Formula: $5,300 per allowance
Each withholding allowance equals $5,300
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $27,400 | $0 | + | 5.80% | $0 |
| $27,400 | $64,850 | $1,589 | + | 6.75% | $27,400 |
| $64,850 | and over | $4,117 | + | 7.15% | $64,850 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $54,850 | $0 | + | 5.80% | $0 |
| $54,850 | $129,750 | $3,181 | + | 6.75% | $54,850 |
| $129,750 | and over | $8,237 | + | 7.15% | $129,750 |
ezPaycheck simplifies payroll calculations, including Maine's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Maine state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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