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Maine Estate Tax Calculator

$7,160,000 exclusion for 2026 — and unlike most states with an estate tax, Maine's actually rises with inflation most years. Rates run 8% to 12% on the excess, with no cliff and no portability, though Maine offers its own QTIP election instead.

Based on 36 M.R.S. §4103 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Maine estate

Enter the Maine taxable estate value — the estimate updates instantly.

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Estimated Maine estate tax
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A genuine excess-only formula, no cliff

Straight from the statute: 36 M.R.S. §4103(1) taxes the estate at 8% of the excess over the exclusion amount up to exclusion-plus-$3,000,000, then $240,000 plus 10% up to exclusion-plus-$6,000,000, then $540,000 plus 12% above that. Every bracket is defined as excess over the exclusion — there's no credit to phase out and nothing that jumps once you cross the line.

One of the few exclusions that actually rises

Most states with an estate tax freeze their exclusion at a fixed dollar amount for years at a time. Maine's exclusion adjusts for inflation most years — it moved from $7,000,000 for 2025 to $7,160,000 for 2026 — so the threshold genuinely keeps pace with rising asset values better than in most other states.

No portability, but a genuine Maine-only QTIP

Maine doesn't let a surviving spouse add a deceased spouse's unused exclusion to their own. See Portability & Marital Deduction for the Maine-specific election that serves a similar planning purpose instead.

Maine estate tax — frequently asked questions

What is Maine's estate tax exclusion?

$7,160,000 for 2026 — and unlike most states, Maine's exclusion is actually indexed for inflation and rises most years.

Does Maine have a cliff like New York or Illinois?

No. Maine taxes only the amount above the exclusion, applying a straightforward three-tier rate schedule directly to the excess.

What are Maine's estate tax rates?

8% on the first $3,000,000 above the exclusion, 10% on the next $3,000,000, and 12% on anything beyond that, under 36 M.R.S. 4103.

Does Maine allow portability between spouses?

No, but Maine offers its own Maine-only QTIP election, separate from the federal one, to help defer tax on qualifying property passed to a surviving spouse.

Maine estate tax tools & guides

Maine Estate Tax: Threshold & RatesThe full bracket table, explained Maine vs Federal Estate TaxWhy $15M federal safety doesn't mean $0 state tax Maine Estate Tax PortabilityWhy there isn't any, and the Maine-only QTIP instead Maine Probate Cost CalculatorThe full cost picture, including this tax Maine Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on 36 M.R.S. §4103. Actual tax depends on the estate's full facts, including out-of-state property apportionment. Confirm current figures with Maine Revenue Services or a licensed attorney before acting.