Maine State Tax Information


Maine Minimum Wages
Effective 1/1/24
Minimum Wage:$14.15
Minimum Cash Wage (Tipped Employee):$7.08
Maximum Tip Credit:$7.07

Maine State Income Tax
Wage Withholding:Tables
Supplemental Wage/Bonus Rate:5.0%

Maine Unemployment Insurance
Maximum 2024 Taxable Earnings:$12,000
(Unchanged from 2023)
Employee Deduction:None
Employer 2024 Tax Rates:0.00 - 5.75%
(Includes 0.13% Competitive Skills Scholarship Fund rate and 0.15% UPAF)
Standard 2024 New Employer Rate:2.04%
(Includes 0.13% Competitive Skills Scholarship Fund rate and 0.15% UPAF)
Voluntary Contribution Permitted:Yes

Maine Disability Insurance
Employee Deduction:None

Maine State Agencies web sites: