Maine Payroll Withholding
Effective January 1, 2017

  • Withheld amount must be rounded to the nearest dollar.
  • Single
    Annual EarningsAddonRate
    $0.00$0.005.80%
    $21,100.00$1,224.006.75%
    $50,000.00$3,175.007.15%
    $200,001.00$13,900.0010.15%

    Married
    Annual EarningsAddonRate
    $0.00$0.005.80%
    $42,250.00$2,451.006.75%
    $100,000.00$6,349.007.15%
    $200,001.00$13,499.0010.15%

    Standard Deduction
    SingleMarried
    Amount$8,750.00$20,350.00
    Phase Out Base$70,000.00$140,000.00
    Phase Out Divisor$75,000.00$150,000.00

    Standard Deduction Phase Out Formula
    ( (Annualized wages - Phase Out Base) / Phase Out Divisor) * Standard Deduction
    Adjustment cannot be less than $0.00 or greater than Standard Deduction

    Withholding Allowance: $4,050.00

    Supplemental wages: 5.00%

    Note(s):

    • All amounts are annual unless otherwise noted