State estate tax
Maine estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. Maine taxes estates above $7,160,000 for 2026 deaths. Tax applies only to the amount above the exclusion, at 8%, 10% and 12%. The exclusion is indexed for inflation.
Maine at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $7,160,000 |
| Top rate | 12% |
| Portability to a surviving spouse | No |
How the Maine estate tax works
- The 2026 exclusion is $7,160,000, up from $7,000,000 for 2025.
- The gross estate for Maine includes taxable gifts made within one year of death and Maine elective property.
- Nonresidents use the value of the whole federal gross estate to decide whether a return is due, then pay tax on the Maine share.
- Estates at or below the exclusion can file Form 700-SOV, a statement of value, instead of a full return.
| Amount above $7,160,000 | Rate |
|---|---|
| First $3,000,000 | 8% |
| Next $3,000,000 | 10% |
| Above $6,000,000 | 12% |
Planning points
- Deathbed gifts do not help much, because gifts in the final year are added back.
- Couples with combined estates above $7.16 million generally need a trust at the first death to use both exclusions.
Common questions
Does Maine have an estate tax in 2026?
Yes. Maine taxes estates above $7,160,000 for 2026 deaths. Tax applies only to the amount above the exclusion, at 8%, 10% and 12%. The exclusion is indexed for inflation.
Is the Maine exclusion indexed for inflation?
Yes. It rose from $7,000,000 for 2025 deaths to $7,160,000 for 2026 deaths.
Do gifts reduce a Maine estate?
Gifts made more than a year before death generally do. Taxable gifts made within one year of death are added back to the Maine gross estate.
Sources and limitations
Other states
Planning around Maine tax?
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