Tax Rate Schedules: Individual Income Tax Rate Schedules (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine’s 2024 Individual Income Tax Rate Schedules show how to calculate income tax based on Maine taxable income and filing status. They also list personal exemption and standard deduction amounts, including additional amounts for age or blindness. These schedules must not be use
Common mistakes
- Do not use these tax rate schedules to determine income tax withholding from wages.
- If you are married filing separately, the starred additional deduction amounts for both spouses being 65 or older apply only if you can claim an exemption for your spouse.
Questions people ask
Which schedule applies to my filing status for 2024?
- Schedule #1: Single individuals and married people filing separate returns.
- Schedule #2: Unmarried or legally separated individuals who qualify as heads of household.
- Schedule #3: Married individuals and surviving spouses filing joint returns.
How is the 2024 tax calculated under each schedule?
Use the Maine taxable income range for your schedule.
| Schedule | Maine taxable income | Tax |
| --- | --- | --- |
| #1 | Less than $26,050 | 5.8% of Maine taxable income |
| #1 | $26,050 to less than $61,600 | $1,511 plus 6.75% of the excess over $26,050 |
| #1 | $61,600 or more | $3,911 plus 7.15% of the excess over $61,600 |
| #2 | Less than $39,050 | 5.8% of Maine taxable income |
| #2 | $39,050 to less than $92,450 | $2,265 plus 6.75% of the excess over $39,050 |
| #2 | $92,450 or more | $5,870 plus 7.15% of the excess over $92,450 |
| #3 | Less than $52,100 | 5.8% of Maine taxable income |
| #3 | $52,100 to less than $123,250 | $3,022 plus 6.75% of the excess over $52,100 |
| #3 | $123,250 or more | $7,825 plus 7.15% of the excess over $123,250 |
What is the 2024 personal exemption amount?
The personal exemption is $5,000 for the taxpayer and also for the spouse if married filing jointly.
What are the 2024 standard deduction amounts?
- Single: $14,600.
- Married filing jointly: $29,200.
- Head of household: $21,900.
- Married filing separately: $14,600.
The schedule also lists additional amounts for age or blindness.