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Maine Income Tax Withholding and Payroll Information

Compliance with state taxes is required for every employer. Learn about Maine’s rates, deduction methods, and how to automate calculations below.

December, 17th 2024

Each state has unique income tax withholding rules. Below are Maine’s 2025 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.

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Maine Tax Information

General Information
State Abbreviation	ME
Acceptable Exemption Form	W-4ME or Federal W-4
Basis For Withholding	State Allowances, Maine Standard Deduction, and Percentage Method
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.
TSP Deferred	Yes
Additional Info	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).

How to Calculate Maine Taxes (2025)

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 $5,150.

Calculate the Maine Standard Deduction:

Use the table below to determine the deduction based on annualized wages.

Maine Standard Deduction
Filing Status	Annualized Wages	Deduction
Single	Up to $100,000	$12,150
Single	$100,001–$175,000	$12,150 × ($175,000 - Wages) ÷ $75,000
Single	Over $175,000	$0
Married	Up to $200,050	$27,150
Married	$200,051–$350,050	$27,150 × ($350,050 - Wages) ÷ $150,000
Married	Over $350,050	$0

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 a easier way? Learn how to calculate Maine taxes via ezPaycheck below.

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Tax Withholding Tables (2025)

Percentage Method Tax Withholding
Filing Status	Annualized Income	Tax Formula
Single	Less than $26,800	5.80% of income
Single	$26,800–$63,450	$1,554 + 6.75% of excess over $26,800
Single	Over $63,450	$4,028 + 7.15% of excess over $63,450
Married	Less than $53,600	5.80% of income
Married	$53,600–$126,900	$3,109 + 6.75% of excess over $53,600
Married	Over $126,900	$8,057 + 7.15% of excess over $126,900

Automate Payroll with ezPaycheck

ezPaycheck simplifies payroll calculations, including Maine’s withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.

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