Maine Payroll Withholding
Effective January 1, 2018

  • Withheld amount must be rounded to the nearest dollar.
  • Single
    Annual EarningsAddonRate
    $0.00$0.005.80%
    $21,450.00$1,244.006.75%
    $50,750.00$3,222.007.15%

    Married
    Annual EarningsAddonRate
    $0.00$0.005.80%
    $42,900.00$2,488.006.75%
    $101,550.00$6,447.007.15%

    Standard Deduction
    SingleMarried
    Amount$8,950.00$20,750.00
    Phase Out Max$146,100.00$292,200.00
    Phase Out Divisor$75,000.00$150,000.00

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

    Withholding Allowance: $4,150.00

    Supplemental wages: 5.00%

    Note(s):

    • All amounts are annual unless otherwise noted