Exemption & rate verified against primary sources · Updated August 27, 2026
Maine Estate Tax in 2026: Exemption, Rates & Calculator
Maine's estate tax exemption is unusually high for a state — $7,160,000 for 2026, and it actually increases most years with inflation — so relatively few estates owe anything. The three taxed brackets above that exemption top out at a modest 12%.
Calculate Maine estate tax for your situationHow Maine taxes an estate
Maine's bracket table is fed the full taxable estate directly — the exemption itself is built in as the first bracket's 0% band, so nothing is taxed until the estate exceeds $7,160,000.
Applied to the full Maine taxable estate — the $7,160,000 exclusion is bracket 1's own 0% band.
| Range | Rate |
|---|---|
| $0 – $7,160,000 (exclusion) | 0.0% |
| $7,160,000 – $10,160,000 | 8.0% |
| $10,160,000 – $13,160,000 | 10.0% |
| Over $13,160,000 | 12.0% |
Worked example
A $10,000,000 Maine taxable estate falls in the 8% bracket ($7,160,000–$10,160,000). Tax is 8% of the $2,840,000 above the exclusion, or $227,200.
Rules worth knowing
- The $7,160,000 exclusion for 2026 is up from $7,000,000 in 2025 — Maine adjusts it annually by chained CPI, so it's worth re-checking the current year's figure rather than assuming last year's number still applies.
- The top 12% rate only applies to the portion of a taxable estate above $13,160,000 — a rate far lower than most other states with an estate tax charge at their own top bracket.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Maine's own Form 706ME has its own deadline — confirm the exact requirement with Maine Revenue Services rather than relying on the federal date.
More on estate tax
For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.