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Home→Tools→Estate & Inheritance Tax Calculator→Maine

How Much Are Estate & Inheritance Taxes in Maine?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

Frequently Asked Questions

Yes. Maine imposes a state estate tax on estates exceeding $7.2 million.36 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026 This is separate from and in addition to the federal estate tax. Maine does not have a separate inheritance tax.

The Maine estate tax exemption is $7.2 million (2026).36 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026 Estates below this threshold owe no state estate tax. This exemption is indexed to inflation and adjusts annually. Taxable estates face graduated rates up to 12%.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

No. Unlike the federal estate tax, Maine does not allow portability of unused estate tax exemption between spouses.36 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026 Each spouse has their own exemption of $7.2 million, and any unused portion is lost at the first spouse's death.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Maine probate calculator to estimate probate costs separately.

Death Taxes in Maine

The Maine estate tax affects estates above $7,160,00036 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026, with graduated rates up to 12%36 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026. This applies on top of any federal estate tax. Use the Maine probate calculator to estimate additional probate-related costs.

The Maine estate tax exemption is $7,160,00036 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026, with a top marginal rate of 12%36 M.R.S. §§ 4102, 4103, 4119Verified Apr 18, 2026. Estates below the exemption owe no state estate tax. The federal estate tax adds a separate layer for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026, with rates up to 40%26 USC 2001(c)Verified Jan 2, 2026.

Tax obligations do not replace probate requirements — an estate may face both. Transfer methods such as trusts, joint ownership, and beneficiary designations can affect which taxes apply and whether probate is required. See the inheritance overview for a breakdown of how assets pass to beneficiaries.

SimplyTrustSimplyTrust Editorial·Updated April 18, 2026

Legal Sources

  • 26 USC 2001(c)
  • 26 USC 2001(c), 2010; P.L. 119-21 §70106
  • 36 M.R.S. §§ 4102, 4103, 4119

Data sourced from Maine statutes and official state code. How we research.

Maine Estate Planning Resources

In-depth guides covering Maine probate laws, trust requirements, and estate planning strategies.

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Calculate Death Taxes

Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.

Quick examples:

This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

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