Maine's tax system has four income brackets, with tax rates ranging from 2 percent to 8.5 percent. More on Maine taxes can be found in the tabbed pages below.

Income Sales Property Estate Other

Personal income tax   Maine collects income taxes from its residents utilizing four tax brackets. For single taxpayers, they are: -- 2 percent on the first $4,850 of taxable income -- 4.5 percent on taxable income between $4,851 and $9,700 -- 7 percent on taxable income between $9,701 and $19,450 and -- 8.5 percent on taxable income of $19,451 and above For married taxpayers filing joint returns, they are: -- 2 percent on the first $9,750 of taxable income -- 4.5 percent on taxable income between $9,751 and $19,450 -- 7 percent on taxable income between $19,451 and $38,900 and -- 8.5 percent on taxable income of $38,901 and above. Residents of Maine must file Form 1040-ME (long form) or 1040S-ME (short form) by April 15, or the next business day if that date falls on a weekend or holiday. Downloadable Maine tax forms are available on the Maine Revenue Services Web site. Sales tax Maine's general sales tax rate is 5 percent. The state also levies charges of 7 percent on lodging and prepared food and 10 percent on short-term auto rentals. The state offers specific exemptions for a number of different kinds of organizations and institutions, such as hospitals, schools, churches and libraries. You can find a list of organizations for which there may be a Maine Sales Tax exemption on the state's Revenue Web site. Personal and real property taxes All real and tangible personal property located in the state of Maine is taxable unless specifically exempted by statute. While property taxes in Maine are assessed at the local level, municipal assessors are governed by state statutes that are administered by the Property Tax Division of Maine Revenue Services. The Division consists of two sections: Municipal Services and Unorganized Territory. The administration of property taxes is handled by the local assessor in incorporated cities and towns. Property tax bills are issued by the municipality where the property is located on either an annual, semiannual or quarterly basis. Due dates vary based upon the issue date of the bill. Eligible Maine residents who have owned homestead property in Maine for at least a year and make the property they occupy on April 1 their permanent residence can receive an exemption of $13,000. Information on other property tax exemptions can be found on the state's Revenue Web site. Inheritance and estate taxes Maine imposes a tax on estates valued at $1 million or more for all decedents with property taxable to Maine. The Maine estate tax is applied even if there is no federal estate tax. For those estates that are below the taxable threshold and that have real or tangible personal property in Maine, obtain a lien release for that property by filing Form 706EZ-ME. Other Maine tax facts Commercial sellers of blueberries, a Maine staple, must keep records of their transactions and pay the state 1.5 cents per pound ($1.50 per 100 pounds) of the fruit sold each season. The blueberry tax, along with a report of all the sales and purchases of the commodity, the dates, names of those involved, and the number of pounds of blueberries purchased, must be filed with Maine Revenue Services on or before Nov. 1 each year. Maine taxpayers can check the status of their state refunds online. Maine does not levy an intangible personal property tax.

More information is available from Maine Revenue Services' Web site.

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