Exemption & rate verified against primary sources · Updated October 1, 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.
How Maine compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine (this page) | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Maine have an inheritance tax?
No. Maine has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Maine tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Maine estate tax exemption in 2026?
$7,160,000 per person for deaths in 2026. Estates at or below that amount owe no Maine estate tax. Maine indexes its exclusion for inflation each year. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Maine estate tax and no federal estate tax.
What is the top Maine estate tax rate?
12%. Maine's rates are graduated from 8% to 12% on the amount above the exclusion. See "How Maine taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with Maine's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How Maine compares: for a single decedent dying in 2026, a $5,000,000 estate owes $0 in state estate tax in Maine — one of 6 of the 13 jurisdictions that collect nothing at that size, and a $10,000,000 estate owes $227,200. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.