Maine · 2027 and beyond
Maine in 2027 and beyond: what is already law, and what is still open
No statewide question on the ballot. A 2% surcharge over $1 million applies for 2026; the standard deduction matches federal from 2027. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Maine Revenue Services sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Maine practitioner
No statewide question on the ballot. A 2% surcharge over $1 million applies for 2026; the standard deduction matches federal from 2027. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in Maine. Nothing voted on that day changes a Maine return.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | A 2% surcharge applies to taxable income over $1,000,000 single and $1,500,000 joint, making the top marginal rate 9.15%. |
| The standard deduction is $15,700 single and $31,400 joint, set below the federal figures. | |
| Maine did not adopt the federal deductions for tips, overtime, seniors or car-loan interest. | |
| Military retirement pay is fully exempt, and an elective pass-through entity tax begins. | |
| Starting with tax year 2027 | The standard deduction matches the federal amount. |
| The surcharge thresholds are indexed for inflation. | |
| Tribal members may subtract pay from tribal government employment. | |
| The homestead and veteran property tax exemptions are merged into one from April 1, 2027. | |
| 2028 and later, or conditional | Large businesses add back a shrinking share of the federal research deduction through 2029. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Maine articles.
The 2025 federal law and the Maine return
Maine starts from federal adjusted gross income and applies its own deduction, exemption and brackets. The 2026 budget moved conformity to December 31, 2025 and said no to the four new federal deductions.
That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Maine return. The federal side is in The new deductions for tips, overtime and seniors.
What to watch
The 2027 session; a people’s veto of the surcharge budget did not qualify. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your 2026 federal and Maine returns, once filed, to set 2027 withholding and estimated payments against them
- Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
- Any notice from the state about a 2027 rate, credit or filing change
Questions people ask
Does anything here change the Maine return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Maine, after the election
No statewide question on the ballot. A 2% surcharge over $1 million applies for 2026; the standard deduction matches federal from 2027.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
Questions about this article in Maine are answered by [your practice name] · [your phone] · [your email address]. We’re looking for an EA or CPA in each Maine city to hold that city’s seat and take this spot — is that you?
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Sources and where to check
- Maine Revenue Services: One Big Beautiful Bill Impacts on Maine (presentation)
- Maine Tax Alert, October 2025: federal conformity and the 2025 filing season
- Maine Revenue Services: Estate Tax (706ME), 2026 exclusion and rates
- Maine Secretary of State: current citizen initiatives and people’s vetoes
- EY Tax News: Maine law imposes income tax surcharge retroactive to January 1, 2026 (secondary)
- Baker Newman Noyes: Budget bill brings significant changes to Maine’s tax laws (secondary; L.D. 2212 detail)