{"place":"Maine","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/maine","state":{"code":"ME","name":"Maine","slug":"maine","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":5.8,"topRate2026":9.15,"topRateStartsSingle":1000000,"notes":"2026 single-filer brackets are 5.8% under $27,400, 6.75% from $27,400 to $64,850, and 7.15% at $64,850 and above. A new 2% surcharge starts in 2026 on Maine taxable income over $1,000,000 (single; $1,500,000 joint or head of household), so the effective top marginal rate is 9.15%. The standard deduction is $15,700 (single) and the personal exemption is $5,300.","source":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf"},"estimatedTax":{"form":"1040ES-ME","rule":"Generally required if your Maine tax after withholding and credits is expected to be $1,000 or more and your prior-year tax liability was also $1,000 or more.","schedule":"Same dates as federal (April 15, June 15, Sept. 15, 2026, and Jan. 15, 2027). A special rule applies to 'unusual event income': if your income not subject to withholding beats the same quarter last year by $500,000 or more, you must pay 90% of the tax on that extra income that quarter, and the prior-year safe harbor does not cover it.","source":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf"},"minimumWage2026":{"standard":15.1,"tippedCash":7.55,"tipCreditAllowed":true,"notes":"Effective Jan. 1, 2026. Service employees must earn more than $191 a month in tips to count as tipped. Rates rise to $15.70 (tipped cash wage $7.85) on Jan. 1, 2027, per the Maine Department of Labor. Portland and Rockland may have higher local minimum wages.","source":"https://www.maine.gov/labor/news_events/article.shtml?id=13338762"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Maine employee vs. independent contractor standard","summary":"One test decides employee status for workers' comp, unemployment insurance, and wage-and-hour law. A worker is an employee unless they meet all 5 required criteria (for example, they control how the work is done and run an independently established business) plus at least 3 of 7 more. Intentional misclassification can bring penalties of up to $10,000.","source":"https://www.maine.gov/labor/misclass/employmentstandard/index.shtml"},{"name":"Maine Paid Family and Medical Leave: self-employed opt-in","summary":"Benefits began May 1, 2026. Self-employed people are not covered automatically but can opt in through the Maine Paid Leave portal. The premium is 0.5% of self-employment income for 2025-2027.","source":"https://www.maine.gov/paidleave/docs/2026/employers/faq/employerFAQenglish.pdf"}],"notes":"A 2026 bill to set minimum pay for rideshare drivers (LD 877) passed the House but died in the Senate when the Legislature adjourned. Maine has no state minimum pay law for rideshare drivers."},"stateRetirementProgram":{"state":"Maine","code":"ME","programName":"Maine Retirement Investment Trust (MERIT)","status":"active","employerMandate":"Employers with 5+ eligible employees, in operation during the current and prior calendar year, that have not offered a qualified plan in the preceding two years","mandateMin":5,"keyDates":"Launched January 17, 2024. Deadlines closed April 30, 2024 (15+) and June 30, 2024 (5–14), with rolling deadlines for newly eligible businesses — most recently June 30, 2026. MERIT began enforcement in 2026 against employers that missed 2024 and 2025 deadlines.","covers1099":false,"selfEnroll":"yes","sourceUrl":"https://meritsaves.com","note":"MERIT is unusually explicit that self-employed individuals may participate — but by opening their own account, not through any employer facilitation.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/maine/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/maine/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/maine/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/maine/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/maine/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/maine/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/maine/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}