How Maine withholding works
The percentage method (August 2026 revision):
- Annualize wages and subtract $5,300 per W-4ME allowance.
- Subtract the withholding standard deduction: $12,850 single (up to $102,250 of wages) or $28,550 married (up to $204,550), phasing out to zero at $177,250 / $354,550.
- Tax: 5.8%, then 6.75% and 7.15% (single bands at $27,400 and $64,850; married at $54,850 and $129,750), plus a 2% surcharge on income above $1,000,000 ($1,500,000 married).
- Divide by the number of paychecks and round to the dollar.
Maine Revenue Services’ examples – $300 weekly single (nothing withheld), $1,000 weekly single ($32) and $4,500 weekly married ($256) – are all reproduced.
Worked example: $60,000 in Maine
Single, $60,000 salary, paid every two weeks, Maine
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Maine withholds $99. Take-home pay is $1,828 per paycheck, or $47,516 a year.
Take-home pay per paycheck$1,827.5326 paychecks a year
- Take-home pay per year
- $47,516
- Federal income tax withheld
- $193.08
- Maine income tax withheld
- $99.005.8%–7.15% brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Maine income tax | −$99.00 | −$2,574.00 |
| Maine Paid Family & Medical Leave (0.5%) | −$11.54 | −$300.04 |
| Take-home pay | $1,827.53 | $47,515.84 |
At $100,000 a year, take-home pay is about $73,350 a year.