Updated 2026-07-08
The number that matters
Maine sits roughly in the middle of the pack among estate-tax states.
| Figure | Amount |
|---|---|
| Exemption | ~$7,000,000 |
| Top rate | 12% |
| Source | Maine Revenue Services (confirm current figure before relying on it) |
Maine vs the federal exemption
Maine's exemption is roughly half the $15 million federal figure, which means an estate can clear the IRS threshold by a comfortable margin and still owe Maine tax. Only the value above $7 million is taxed, at rates topping out at 12%, after the unlimited marital deduction and charitable bequests reduce the taxable estate.
What the calculator adds
The estate tax calculator runs a Maine estate value against both the state and federal exemptions at once, so the gap between the two is visible immediately. Lifetime gifting (the gift tax calculator) and the step-up in basis (the step-up calculator) remain useful for estates in that gap.
Things to know before you file in Maine
Maine Revenue Services updates its exemption periodically, so the figure above should be checked against the current year rather than assumed static. Because Maine's threshold sits well under the federal number, an estate that clears the IRS exemption with room to spare can still generate a Maine filing requirement on its own.