Mainers will fall into three income brackets when filing their 2025 state tax returns that are due in April, but the thresholds have been updated to reflect inflation — meaning your tax bracket may have changed even if your income didn’t.

Within each bracket, the rates are the same as they were the previous year: 5.8% for income in the first bracket, 6.75% for income in the second bracket and 7.15% for income in the third bracket. Only the portion of your income that falls within a given bracket is taxed at that bracket’s rate, not your entire income.

Each year, Maine Revenue Services updates the boundaries based on cost-of-living adjustments that are calculated using the Bureau of Labor Statistics’ chained consumer price index, according to state law. Threshold amounts are rounded down to the nearest increment of $50.

For single filers, the lowest bracket for 2025 includes income below $26,800, an increase of $750 from the previous year. Meanwhile, the highest bracket starts at $63,450, which is up by $2,450.

On the forms due last year, nearly a third of tax filers in Maine reported negative taxable income in 2024 and were subject to 0% state income tax, according to Revenue Services data. Department of Administrative and Financial Services spokesperson Sharon Huntley noted that Maine does not tax social security income and has relatively large standard and pension deductions.

“For seniors, there is a large ‘zero bracket’ because of these deductions and exemptions,” Huntley said in an email.

The state published the brackets for income earned in 2026 in September, but Maine’s income tax landscape could change before the year’s end.

The Legislature is weighing a bill to add a tax bracket for Mainers making more than $1 million annually. Under the proposal, which was carried over from the last session, the additional 2% tax would apply to income over $1 million for single filers and those who are married but filing separately, $1.5 million for heads of household and $2 million for married individuals filing joint returns.

Additionally, in October, Gov. Janet Mills directed the state tax assessor not to adopt certain tax provisions of President Donald Trump’s “One Big Beautiful Bill,” including exemptions for tips and overtime, until state lawmakers have a chance to weigh in.