Maine Payroll · Graduated 5.8%–7.15% · Form W-4ME · Paid Leave · IRS Publication 15-T
Maine Paycheck Calculator 2025
Estimate your Maine take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, the graduated Maine income tax using the Maine Revenue Services percentage method, and the 0.5 percent Maine Paid Leave employee premium. It subtracts $5,150 for each Form W-4ME allowance and a standard deduction before applying the 5.8 percent to 7.15 percent schedule for your single or married status. Uses 2025 IRS Publication 15-T and the 2025 Maine withholding tables.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Maine Tax (Form W-4ME)
Sets the Maine rate schedule and standard deduction. Head of household and "married, at single rate" both use the single schedule in Maine.
From Form W-4ME. Each allowance removes $5,150 of annual wages before tax. No W-4ME on file means zero allowances.
Maine Paid Family and Medical Leave began Jan 1, 2025. Employers may deduct up to 0.5% of wages from employees, capped at the Social Security wage base.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Maine payroll picture, including how the percentage method reconciles on Form 1040ME, the standard-deduction phase-out, how Maine Paid Family and Medical Leave works, why Maine has no reciprocity even with New Hampshire, and the employer unemployment obligations? Read the Maine Payroll Taxes guide.
Maine Payroll Taxes Guide →Short Answer
This Maine paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the graduated Maine income tax, and the 0.5 percent Maine Paid Leave employee premium. Maine withholds income tax by annualizing wages, subtracting $5,150 per Form W-4ME allowance and a standard deduction, then applying the 5.8 percent to 7.15 percent schedule for single or married status and rounding to the nearest dollar. For a single Maine worker earning $65,000 per year paid biweekly with one allowance, gross pay is about $2,500 per period, and net take-home is roughly $1,955 after about $227 of federal withholding, FICA, about $114 of Maine income tax, and about $12.50 of Maine Paid Leave. Maine has no local wage tax.
Key Takeaways
- Maine withholds a graduated income tax on every paycheck. This calculator applies the Maine Revenue Services percentage method: annualize wages, subtract $5,150 per Form W-4ME allowance and a standard deduction ($12,150 single / $27,150 married for 2025), then apply the 5.8 percent to 7.15 percent schedule for single or married status, divide by pay periods, and round to the nearest dollar.
- Maine is one of a small group of states that also deducts a Paid Family and Medical Leave premium. The employee share is 0.5 percent of wages up to the Social Security wage base ($176,100 for 2025), capping the 2025 employee premium at $880.50. Contributions began January 1, 2025 and benefits begin May 1, 2026.
- Form W-4ME, not the federal W-4, sets your Maine status and allowances. Each allowance removes $5,150 of annual wages for 2025. Head of household and "married, but withhold at the higher single rate" both use the single schedule.
- Maine's standard deduction for withholding phases out at higher incomes: it falls to $0 for a single worker earning $175,000 or more and a married worker at $350,050 or more, so high earners have a larger taxable base.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- Maine has no municipal or county wage income tax and no reciprocity with any state, including New Hampshire. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Maine Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Maine Income Tax | 5.8%–7.15% | Withholding rate schedule | Graduated. Withheld via the MRS percentage method after $5,150 per W-4ME allowance and a standard deduction, using the single or married schedule. |
| ME withholding allowance | – | $5,150 each (2025) | From Form W-4ME. Reduces annual wages before tax. Rises to $5,300 for 2026. |
| Maine Paid Leave (employee) | 0.5% | $176,100 (2025) | Maine Paid Family and Medical Leave. Max $880.50 for 2025. Employer with 15+ workers also pays 0.5%. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $12,000. |
| Local wage income tax | None | – | No city or county wage tax anywhere in Maine. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Maine Income Tax Withholding
Maine withholds income tax using the percentage method in the Maine Revenue Services (MRS) 2025 Withholding Tables for Individual Income Tax booklet. Unlike a flat-rate state, Maine applies a graduated rate schedule to the annual wage after both a per-allowance amount and a standard deduction, choosing a single or married schedule. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Multiply the number of Form W-4ME allowances by $5,150.
- Determine the Maine standard deduction. For 2025 it is $12,150 for single status if the annualized wage is $100,000 or less, or $27,150 for married status if the annualized wage is $200,050 or less. It phases down to $0 at $175,000 (single) and $350,050 (married); between those points it is reduced proportionally.
- Subtract the allowance amount and the standard deduction from the annual wage to get the annualized income. If the result is zero or less, no Maine tax is withheld.
- Apply the graduated withholding rate schedule below for your W-4ME status, divide by pay periods, and round to the nearest dollar.
| Annualized income (single, incl. head of household) | Withholding |
|---|---|
| Less than $26,800 | 5.80% of income |
| $26,800 to $63,450 | $1,554 + 6.75% of the excess over $26,800 |
| $63,450 or more | $4,028 + 7.15% of the excess over $63,450 |
| Annualized income (married) | Withholding |
|---|---|
| Less than $53,600 | 5.80% of income |
| $53,600 to $126,900 | $3,109 + 6.75% of the excess over $53,600 |
| $126,900 or more | $8,057 + 7.15% of the excess over $126,900 |
These are the 2025 Maine annual percentage-method withholding rates from the MRS booklet. The calculator reproduces the state's own worked examples to the dollar. Your final Maine income tax is settled on Form 1040ME, where the statutory brackets and the actual standard deduction, personal exemption, and credits apply. Because withholding is an estimate, small differences are reconciled at filing.
Maine Paid Leave Employee Premium
Maine Paid Family and Medical Leave (Maine Paid Leave) contributions began January 1, 2025. The employee share is up to 0.5 percent of wages, collected up to the Social Security wage base of $176,100 for 2025, so the employee premium tops out at $880.50 for the year. At an employer with 15 or more employees the total contribution is 1 percent, split evenly between employer and employee; at an employer with fewer than 15 employees the total is 0.5 percent and the employer may deduct all of it from the worker. The calculator applies the 0.5 percent employee share by default, and you can switch it off if your employer covers it or you are exempt. Benefits under the program begin May 1, 2026.
What Maine Does Not Deduct
Maine has no employee unemployment tax; unemployment insurance is funded entirely by employers through the Maine Department of Labor. There is also no local wage tax anywhere in Maine, so the Maine lines on a pay stub are the state income tax and the Maine Paid Leave premium.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Avery earns $65,000 per year at a firm in Portland. Avery is paid biweekly, files single on the W-4, uses the single W-4ME status, claims one allowance, and pays the 0.5 percent Maine Paid Leave employee share. Biweekly gross is $65,000 ÷ 26 = $2,500.00.
Maine income tax detail (annualized): one allowance removes $5,150 and the single standard deduction removes $12,150, so the annualized income is $65,000 − $5,150 − $12,150 = $47,700. On the single schedule that is $1,554 + 6.75% of ($47,700 − $26,800) = $2,964.75 for the year, divided by 26 and rounded = $114 per paycheck. Maine Paid Leave is 0.5% × $65,000 = $325 a year, divided by 26 = $12.50. Avery's effective Maine income tax rate is about 4.6% of gross.
Scenario 2: Married Two-Earner Household
Jordan earns $95,000 as a project manager in Bangor. Jordan is paid biweekly, is married filing jointly on the W-4, uses the married W-4ME status, claims two allowances, and pays the Maine Paid Leave employee share. Biweekly gross is $95,000 ÷ 26 = $3,653.85.
Jordan's Maine tax: two allowances remove $10,300 and the married standard deduction removes $27,150, so the annualized income is $95,000 − $10,300 − $27,150 = $57,550, which on the married schedule is $3,109 + 6.75% of ($57,550 − $53,600) = $3,375.63 for the year, divided by 26 and rounded = $130. Because the married schedule is wider than the single schedule, if Jordan's spouse also works and also uses married status, the couple can under-withhold. Claiming fewer allowances or adding an amount on line 6 of Form W-4ME raises each check's Maine withholding and closes that gap at filing.
Practitioner Insight
The Maine surprise we see most is the new Maine Paid Leave line. Contributions started January 1, 2025, so employees who had a 2024 stub memorized noticed a brand-new 0.5 percent deduction appear with no change to their pay. It is small, about $12.50 on a $65,000 biweekly check, but people ask about it because it is unfamiliar and because benefits do not even begin until May 2026. We explain that it is the employee half of a 1 percent program at larger employers, that smaller employers under 15 workers only owe the 0.5 percent employee portion, and that it stops at the Social Security wage base.
The second pattern is the standard-deduction phase-out catching high earners off guard. Maine builds a standard deduction into the withholding formula, but it shrinks to zero above $175,000 for a single filer. A worker who gets a large raise or exercises equity can see their effective Maine rate jump more than the headline 7.15 percent top rate would suggest, because the deduction that was sheltering part of their wages has disappeared. We model it ahead of a bonus so there is no filing-season shock.
The third thing we watch is the New Hampshire border. Maine has no reciprocity with any state, so a New Hampshire resident who physically works in Maine has Maine tax withheld and files a Maine nonresident return. Because New Hampshire has no wage income tax, there is no home-state credit to recover it, so the entire Maine tax is a real out-of-pocket cost for that commuter. People who assume the two New England states have an arrangement are surprised there is none.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Maine income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate. Note that Maine Paid Leave and FICA still ride on gross wages.
- 2026 figures: This calculator is labeled 2025 and uses the 2025 MRS schedule (allowance $5,150, standard deduction $12,150 single). For 2026 Maine raised the allowance to $5,300 and the standard deduction to $12,450 single and adjusted the brackets for inflation, so a 2026 paycheck differs slightly. The Maine Payroll Taxes guide covers the 2026 schedule.
- Wage-bracket versus percentage method: Maine also publishes wage-bracket withholding tables. Small employers using the bracket tables can differ by a few dollars from the percentage method this calculator uses; both are approved and reconcile on Form 1040ME.
- Year-to-date caps: The calculator annualizes Social Security and the Maine Paid Leave premium evenly. For a worker who passes the $176,100 wage base mid-year, actual withholding for both stops at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses, commissions, and other supplemental pay can be withheld at Maine's flat 5 percent supplemental rate, not the graduated schedule. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Maine?
Maine take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Maine income tax withholding, and the Maine Paid Leave employee premium (0.5%). Federal withholding uses IRS Publication 15-T. Maine income tax is withheld with the Maine Revenue Services percentage method: annualize wages, subtract $5,150 for each Form W-4ME allowance and a standard deduction of $12,150 single or $27,150 married, then apply the graduated 5.8 percent to 7.15 percent schedule for single or married status and divide by pay periods, rounding to the nearest dollar. Maine has no local wage income tax.
What are Maine's income tax withholding rates for 2025?
Maine uses three graduated rates for 2025: 5.8 percent, 6.75 percent, and 7.15 percent. For a single employee the 6.75 percent rate begins once the annualized income after allowances and the standard deduction exceeds $26,800, and the 7.15 percent top rate begins over $63,450. For married status the thresholds are $53,600 and $126,900. The brackets are inflation adjusted each year, so the 2026 thresholds are slightly higher.
How does Form W-4ME affect my Maine withholding?
Form W-4ME is Maine's own withholding allowance certificate. Since 2020 the redesigned federal Form W-4 no longer carries Maine allowances, so a W-4ME should be filed to set your Maine status and allowance count. Each allowance removes $5,150 of annual wages before the Maine rate schedule is applied for 2025. The W-4ME status sets which schedule applies: Single or Head of Household and Married, but withhold at the higher single rate both use the single schedule, while Married uses the wider married schedule. An employee with no W-4ME is withheld as single with zero allowances, the highest withholding.
What is the Maine Paid Leave deduction on my paycheck?
Maine Paid Family and Medical Leave contributions began January 1, 2025. The employee share is up to 0.5 percent of wages, collected up to the Social Security wage base ($176,100 for 2025), so the employee premium tops out at $880.50 for the year. At employers with 15 or more workers the total contribution is 1 percent, split 0.5 percent employee and 0.5 percent employer; at employers with fewer than 15 workers the total is 0.5 percent, all of which may be deducted from the employee. Benefits begin May 1, 2026.
Does Maine have a local city income tax?
No. Maine has no municipal or county wage income tax withheld from employees anywhere in the state, including Portland, Lewiston, and Bangor. A Maine pay stub shows federal taxes, the state income tax, and the Maine Paid Leave premium, with no city or local wage line. This differs from states such as Ohio, Kentucky, or Indiana, where cities or counties layer a local income tax on top of the state tax.
Does Maine have income tax reciprocity with other states?
No. Maine has no income tax reciprocity agreements with any state, including New Hampshire. A New Hampshire resident who physically works in Maine has Maine income tax withheld on the Maine-source wages and files a Maine nonresident return. Because New Hampshire has no wage income tax, there is no home-state credit to take against the Maine tax. Maine does apply a nonresident de minimis rule for a small number of days worked in the state.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $176,100 for the year. The Maine Paid Leave premium uses the same wage base. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your Maine paycheck estimate looks off, first confirm you filed a Form W-4ME with your employer (the federal W-4 does not set Maine withholding) and that the status and allowance count match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you are married and both spouses work, consider claiming fewer allowances or adding an amount on line 6 of the W-4ME so you are not short at filing. To see how your withholding connects to your year-end return, read the Maine Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Maine pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- Maine Revenue Services, 2025 Withholding Tables for Individual Income Tax: percentage method Steps 1-6, the $5,150 allowance, the $12,150 single / $27,150 married standard deduction with phase-out, and the single and married 5.8% to 7.15% schedules. The booklet's own worked examples reproduce to the dollar
- Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax: the 2026 allowance ($5,300), standard deduction ($12,450 single / $27,750 married), and inflation-adjusted brackets
- Maine Department of Labor, Maine Paid Family and Medical Leave: contributions began January 1, 2025, employee share up to 0.5% of wages, benefits begin May 1, 2026
- Maine Revenue Services, Form W-4ME, Employee's Maine Withholding Allowance Certificate
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or Maine Revenue Services. For informational purposes only.