Maine Payroll Withholding
Effective January 1, 2018

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
  • Withheld amount must be rounded to the nearest dollar.