Maine Payroll Withholding
Effective January 1, 2023

Single
Annual EarningsAddonRate
$0.00$0.005.80%
$24,500.00$1,421.006.75%
$58,050.00$3,686.007.15%

Married
Annual EarningsAddonRate
$0.00$0.005.80%
$49,050.00$2,845.006.75%
$116,100.00$7,371.007.15%

Standard Deduction
SingleMarried
Amount$13,850.00$27,700.00
Phase out minimum$91,500.00$183,050.00
Phase out maximum$166,500.00$333,050.00
Phase out divisor$75,000.00$150,000.00

Calculate standard deduction

1. Calculate standard deduction percent (Rounded to 4 decimal places)

  • If Annualized Wage less than Phase out minimum: 100%
  • If Annualized Wage greater than Phase out maximum: 0%
  • Else Standard decuction * ( ( Phase out maximum - Annualized Wage ) / Phase out divisor )

2. Multiply standard deduction by standard deduction percent

Withholding Allowance: $4,700.00

Supplemental wages: 5.00%

Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.