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Maine Estate Tax: Threshold & Rates

A clean three-tier schedule on the excess — and a threshold that actually keeps up with inflation, unlike most of its peers.

36 M.R.S. §4102, §4103

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

Quick answer: exclusion of $7,160,000 for 2026, then 8%, 10%, and 12% in three tiers on the excess, with no cliff. Run your own numbers in the Maine estate tax calculator.

The full bracket table, straight from the statute

Confirmed current: 36 M.R.S. §4103(1) sets the tax at $0 at or below the exclusion; 8% of the excess up to exclusion-plus-$3,000,000; $240,000 plus 10% of the excess up to exclusion-plus-$6,000,000; and $540,000 plus 12% of the excess beyond that. Every tier is defined relative to the exclusion itself, so the brackets shift automatically whenever the exclusion moves.

A rare exclusion that actually moves with inflation

Most states with an estate tax fix their exclusion at one dollar figure for years, sometimes over a decade. Maine indexes its exclusion annually — it moved from $7,000,000 for 2025 to $7,160,000 for 2026 — a genuinely uncommon feature among the states that still tax estates.

Out-of-state property reduces the Maine share

For a Maine resident who also owns real or tangible personal property outside Maine, the computed tax is multiplied by a fraction: the numerator is Maine-situated real and tangible property plus all intangible personal property, and the denominator is the decedent's adjusted federal gross estate. In practice, out-of-state real estate and tangible property shrink the portion Maine actually taxes.

A credit for tax paid elsewhere

Maine also allows a credit for constitutionally valid death taxes actually paid to another jurisdiction on real or tangible property located there, capped at the Maine tax otherwise attributable to that same property.

Facing probate in Maine?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Maine attorney

Form 706ME is due 9 months after death, matching the federal deadline.

Threshold & rates — frequently asked questions

What is the exact Maine estate tax bracket table?

If the Maine taxable estate is at or below the exclusion amount, the tax is $0. Above the exclusion but not more than exclusion-plus-$3,000,000, the tax is 8% of the excess. Above that but not more than exclusion-plus-$6,000,000, the tax is $240,000 plus 10% of the excess over that point. Above exclusion-plus-$6,000,000, the tax is $540,000 plus 12% of the excess.

Why does Maine's exclusion move every year?

Maine indexes its exclusion amount for inflation, unlike many other states that fix it by statute at one number for years. It rose from $7,000,000 for 2025 to $7,160,000 for 2026.

How does apportionment work for a Maine resident who owns out-of-state property?

The computed tax is multiplied by a fraction: the numerator is the value of Maine-situated real and tangible personal property plus all intangible personal property, and the denominator is the decedent's adjusted federal gross estate — so out-of-state real and tangible property reduces the Maine share.

When is the Maine estate tax return due?

Form 706ME is due 9 months after the date of death, the same deadline as the federal Form 706.

Keep going

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This page provides general guidance only and is not legal or tax advice. Based on 36 M.R.S. §4102, §4103. Confirm current figures with Maine Revenue Services or a licensed attorney before acting.