Finance · Maine · Tax year 2026
Maine Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Maine sole proprietor with no other income owes about $26,988: $14,130 of self-employment tax, $8,235 of federal income tax, and $4,624 of Maine income tax. That is 27.0% of profit, or $6,747 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $4,624 less in New Hampshire.
- State income tax
- 5.8% to 9.15%
- Maine tax on $100,000
- $4,624
- National rank
- #8 highest of 51
- Set aside on $100,000
- 27.0%
- State estimated payments
- Form 1040ES-ME
- LLC filing fee
- $175
- State sales tax
- 5.5%
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Maine self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Maine tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $938 | $8,365 | 20.9% | $2,091 |
| $60,000 | $8,478 | $3,559 | $2,086 | $14,123 | 23.5% | $3,531 |
| $80,000 | $11,304 | $5,344 | $3,341 | $19,988 | 25.0% | $4,997 |
| $100,000 | $14,130 | $8,235 | $4,624 | $26,988 | 27.0% | $6,747 |
| $150,000 | $21,194 | $16,413 | $8,502 | $46,110 | 30.7% | $11,527 |
| $250,000 | $29,851 | $36,509 | $15,919 | $82,279 | 32.9% | $20,570 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Maine tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $0 | $6,050 | 15.1% | $1,512 |
| $60,000 | $8,478 | $1,885 | $798 | $11,161 | 18.6% | $2,790 |
| $80,000 | $11,304 | $3,550 | $1,876 | $16,730 | 20.9% | $4,183 |
| $100,000 | $14,130 | $5,335 | $2,954 | $22,418 | 22.4% | $5,605 |
| $150,000 | $21,194 | $9,795 | $6,054 | $37,043 | 24.7% | $9,261 |
| $250,000 | $29,573 | $25,154 | $13,234 | $67,961 | 27.2% | $16,990 |
How Maine taxes self-employment income
Maine starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $15,700 single, $31,400 joint, $23,550 head of household
- Personal exemption: $5,300 single, $10,600 joint, $5,300 head of household
- Top rate: 9.15%; your bracket on $100,000 of profit is 7.15%.
2026 Maine income tax brackets (single)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $27,400 | 5.8% |
| $27,400 | $64,850 | 6.75% |
| $64,850 | $1,000,000 | 7.15% |
| $1,000,000 | and up | 9.15% |
2026 Maine brackets (married filing jointly)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $54,850 | 5.8% |
| $54,850 | $129,750 | 6.75% |
| $129,750 | $1,500,000 | 7.15% |
| $1,500,000 | and up | 9.15% |
Maine vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $4,624 less in New Hampshire.
| State | State income tax | Total tax | Set aside | vs Maine |
|---|---|---|---|---|
| Maine | $4,624 | $26,988 | 27.0% | — |
| New Hampshire | $0 | $22,365 | 22.4% | −$4,624 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Maine.
| Profit | New Hampshire |
|---|---|
| $40,000 | −$938 |
| $60,000 | −$2,086 |
| $80,000 | −$3,341 |
| $100,000 | −$4,624 |
| $150,000 | −$8,502 |
| $250,000 | −$15,919 |
What's different about Maine for the self-employed
- Maine's standard deduction phases out above $102,250 of AGI ($204,550 joint), and a 2% surcharge applies to taxable income over $1 million ($1.5 million joint).
- No local income taxes.
- Starting with tax year 2026, Maine adds a 2% income tax surcharge on Maine taxable income above $1,000,000 (single), $750,000 (married filing separately) or $1,500,000 (married filing jointly).
- Maine Revenue Services' rate table shows the Service Provider Tax (previously 6%) as 'Repealed' in the column effective January 1, 2026.
Maine estimated payments and deadlines
Maine collects its own estimated income tax with Form 1040ES-ME, separately from the IRS. Required if your estimated Maine income tax after withholding and credits is $1,000 or more and your prior-year Maine tax liability was also $1,000 or more.
| Installment | Maine due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Maine income tax return is due April 15, 2027.
File and pay through the Maine Revenue Services.
LLC fees and sales tax in Maine
- Forming an LLC: $175 state filing fee.
- Annual Report: $85, every year, due by June 1.
- Sales tax: 5.5% statewide. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Maine self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Maine?
For a single filer with no other income, about 23.5% of profit at $60,000, 27.0% at $100,000, and 30.7% at $150,000 for 2026, covering self-employment tax, federal income tax, and Maine income tax. Enter your own numbers in the calculator for a personal figure.
Does Maine tax self-employment income?
Yes. Maine taxes self-employment profit as ordinary income at 5.8% to 9.15%. Maine starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Maine estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form 1040ES-ME. Required if your estimated Maine income tax after withholding and credits is $1,000 or more and your prior-year Maine tax liability was also $1,000 or more.
How much does an LLC cost in Maine?
The state filing fee to form an LLC is $175. Annual Report: $85, every year, due by June 1. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Maine's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf
- www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf
- www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_pers_exempt_phaseout_wksht.pdf
- www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf
- www.maine.gov/revenue/tax-return-forms/due-dates
- www.maine.gov/sos/corporations-commissions/i-need-a-business-form/limited-liability-company-forms
- www.maine.gov/sos/corporations-commissions/filing-an-annual-report
- www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates