Individual Income Tax (1040ME)

Maine generally imposes an income tax on all individuals that have Maine-source income. The income tax rates are graduated, with rates ranging from 5.8% to 7.15% for tax years beginning after 2015. The rates ranged from 0% to 7.95% for tax years beginning after December 31, 2012 but before January 1, 2016. Prior to January 1, 2013, the graduated rates ranged from 2% to 8.5%.

Payment Vouchers for the 2024 tax year

Current year (2023) forms and tax rate schedules
These are forms and tax rate schedules due in 2024 for income earned in 2023.
Links to other years tax forms are on the forms page.

Other Information

Guidance Documents (including summary of tax credits)

Frequently asked questions

Pine Tree Development Zone Credit

Email Questions

Contact Information:

P.O. Box 1060
Augusta, ME 04332-1060

www.revenue.maine.gov