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Maine vs Federal Estate Tax: Why You Might Still Owe

The federal exemption is roughly $15 million. Maine's is $7.16 million — and the gap has held steady even as both numbers have grown.

36 M.R.S. §4102

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

Quick answer: yes — an estate can owe zero federal estate tax and still owe real money to Maine, because the state threshold sits at less than half the federal line. Run your own numbers in the Maine estate tax calculator.

Two exclusions, less than half apart

The federal estate tax exemption sits at roughly $15,000,000 per individual for 2026. Maine's own exclusion is $7,160,000 — less than half the federal line. Any estate between those two numbers owes nothing federally but can face a genuine Maine tax bill starting at 8%.

Inflation indexing hasn't closed the gap

Confirmed current: Maine's exclusion is $7,160,000 for 2026, up from $7,000,000 in 2025, while the federal exemption reached $15,000,000 in the same year. Both figures move with inflation, but the roughly $7.8 million gap between them has persisted rather than closing — Maine's own QTIP maximum for 2026 is calculated as exactly that difference, $7,840,000.

Following federal news alone can mislead Maine families

Families who track federal estate tax news often assume a $15,000,000 exemption means no death tax exposure at all — without realizing Maine runs its own, much lower threshold, entirely independent of whatever Congress does with the federal number.

Facing probate in Maine?

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

Talk to a Maine attorney

See the full threshold and rate breakdown for exactly how the 8%-12% schedule applies above Maine's own line.

State vs federal — frequently asked questions

How much lower is Maine's exclusion than the federal exemption?

Maine's exclusion is $7,160,000 for 2026, compared to a federal exemption of roughly $15,000,000 — less than half the federal line.

Can an estate owe Maine tax but zero federal tax?

Yes, routinely. Any estate between $7,160,000 and $15,000,000 owes no federal estate tax at all, but can still owe a genuine Maine tax bill starting at 8%.

Does Maine's inflation indexing ever close the gap with the federal exemption?

Not meaningfully — both figures adjust for inflation most years, so the roughly $7.8 million gap between them has persisted even as both numbers have risen over time.

Why do Maine families sometimes miss this exposure?

Families who follow federal estate tax news often assume a $15,000,000 exemption means no death tax exposure at all, without realizing Maine runs its own, much lower threshold entirely independent of federal law.

Can I owe Maine estate tax even if I owe no federal estate tax?

Yes — an estate can owe zero federal estate tax and still owe real money to Maine, because the state threshold sits at less than half the federal line.

Keep going

Maine Estate Tax CalculatorYour estimate, based on your answers Maine Estate Tax: Threshold & RatesThe full bracket table, explained Maine Estate Tax PortabilityWhy there isn't any, and the Maine-only QTIP instead Maine Executor Fee CalculatorWhat the executor gets paid

This page provides general guidance only and is not legal or tax advice. Based on 36 M.R.S. §4102 and IRS estate and gift tax guidance for 2026. Confirm current figures with Maine Revenue Services, the IRS, or a licensed attorney before acting.