Maine 2025 Tax Rates
2025 Maine Taxes
Employee Withholding Requirements
Withholding Method
: Formula- Maine personal exemption: $5,150 for 2025
Supplemental Wage / Bonus Rate
: 5% for 2025- Register as an employer on the Maine Employment Development website
Employee's Withholding Tax Exemption Certificate
: W-4ME
Maine State Unemployment Insurance (SUI)
Maine Wage Base
: $12,000 for 2025Maine surtax for the Competitive Skills Scholarship Fund (CSSF)
: 0.14% with a wage base of $12,000 for 2025Maine surtax for the Unemployment Program Administrative Fund (UPAF) for employers
: 0.16% with a wage base of $12,000 for 2025Maine new employer rate
: 2.41% for 2025- Get your unemployment insurance rate: Maine UI agency website
Maine State Disability Insurance (SDI)
- None
Maine Family Leave Insurance (FLI)
- Employers with 15 or more employees: 1% with the current SSA wage base, and may deduct up to half of the contribution from the employees’ wages
- Employers with less than 15 employees: 0.5% and may choose to deduct the entire amount from the employees’ wages
- Wage base of $176,100
- Similar to SUI/SUTA, employers will need to report all wages for PFML - even those that exceed the SSA wage base
Maine Local Taxes
- None
Maine Minimum Wage
Maine Minimum Wage
: $14.55 per hour, since 2025.
Maine State Labor Laws
Maine Termination Pay
:- Employee is fired — earlier of next regular payday or within 2 weeks after demand
- Employee quits — earlier of next regular payday or within 2 weeks after demand
Maine New Hire Reporting
- Department of Human Services
New Hire Reporting
11 State House Station
19 Union Street
Augusta, ME 04333 - Phone: 207-624-7880
- Fax: 207-624-4168
Remit Withholding for Child Support to
- IVD Cashiers
PO Box 1098
Augusta, ME 04332 - Phone: 207-624-4168
- Fax: 207-287-5096
Maine Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.