Maine Payroll Withholding
Effective January 1, 2024

Single
Annual EarningsAddonRate
$0.00$0.005.80%
$26,050.00$1,511.006.75%
$61,600.00$3,911.007.15%

Married
Annual EarningsAddonRate
$0.00$0.005.80%
$52,100.00$3,022.006.75%
$123,250.00$7,825.007.15%

Standard Deduction
SingleMarried
Amount$11,750.00$26,350.00
Phase out minimum$97,150.00$194,300.00
Phase out maximum$172,150.00$344,300.00
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: $5,000.00

Supplemental wages: 5.00%

Note(s):

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