Taxes in Maine
Every state-level tax in Maine, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Maine stands apart from most states simply by having a state estate tax at all, and it applies once an estate exceeds $7,000,000, with a top rate of 12%. That threshold is indexed annually, so it rises over time rather than sitting fixed — a meaningful detail for anyone planning a large estate, since the exclusion can drift upward with inflation. For residents and relocators, the practical takeaway is that Maine taxes wealth transferred at death in a way many states do not, and the annual indexing softens, but does not eliminate, that reach.
State income tax
7.15% 3 brackets · graduated.
Sales tax
The combined state + local sales tax rate is 5.50%. State rate 5.50% plus an average 0.00% local.
Estate & inheritance tax
Maine taxes estates over $7,000,000 at a top rate of 12%.
Real estate transfer tax
Maine levies a transfer tax of 0.440% — Real estate transfer tax, split buyer/seller.
Cigarette Tax
Maine levies a cigarette tax of $3.50 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Maine levies a gas tax of 31.45¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Maine levies a beer tax of $0.350 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Maine levies a wine tax of $0.600 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Maine levies a spirits tax of $11.930 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.04%. Compare counties below for local rates.
Counties in Maine by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Knox County | 1.17% | $324,900 |
| Androscoggin County | 1.16% | $252,800 |
| Penobscot County | 1.16% | $214,100 |
| Aroostook County | 1.12% | $149,700 |
| Kennebec County | 1.09% | $238,200 |
| Somerset County | 1.08% | $166,900 |
| Cumberland County | 1.04% | $451,200 |
| Waldo County | 1.04% | $257,700 |
| Franklin County | 1.04% | $194,700 |
| Sagadahoc County | 1.04% | $333,300 |
| Washington County | 1.04% | $161,800 |
| Oxford County | 0.99% | $217,300 |
| York County | 0.96% | $395,700 |
| Piscataquis County | 0.90% | $170,200 |
| Lincoln County | 0.85% | $332,700 |
| Hancock County | 0.82% | $310,400 |