For decedents dying on or after January 1, 2013, Maine imposes a tax on estates based on the value of the Maine taxable estate, even if there is no federal estate tax. The Maine taxable estate is equal to the federal taxable estate plus taxable gifts made during the one-year period ending on the date of the decedent’s death and the value of Maine elective property, and, for estates of decedents dying before January 1, 2016 and after December 31, 2017, decreased by any Maine QTIP property.
For estates of decedents dying in 2024, the annual exclusion amount is $6,800,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $6,800,000 | $0 | 0% | $0 |
| $6,800,000 | $9,800,000 | $6,800,000 | 8% | $0 |
| $9,800,000 | $12,800,000 | $9,800,000 | 10% | $240,000 |
| $12,800,000 | $12,800,000 | 12% | $540,000 |
For estates of decedents dying in 2023, the annual exclusion amount is $6,410,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $6,410,000 | $0 | 0% | $0 |
| $6,410,000 | $9,410,000 | $6,410,000 | 8% | $0 |
| $9,410,000 | $12,410,000 | $9,410,000 | 10% | $240,000 |
| $12,410,000 | $12,410,000 | 12% | $540,000 |
For estates of decedents dying in 2022, the annual exclusion amount is $6,010,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $6,010,000 | $0 | 0% | $0 |
| $6,010,000 | $9,010,000 | $6,010,000 | 8% | $0 |
| $9,010,000 | $12,010,000 | $9,010,000 | 10% | $240,000 |
| $12,010,000 | $12,010,000 | 12% | $540,000 |
For estates of decedents dying in 2021, the annual exclusion amount is $5,870,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,870,000 | $0 | 0% | $0 |
| $5,870,000 | $8,870,000 | $5,870,000 | 8% | $0 |
| $8,870,000 | $11,870,000 | $8,870,000 | 10% | $240,000 |
| $11,870,000 | $11,870,000 | 12% | $540,000 |
For estates of decedents dying in 2020, the annual exclusion amount is $5,800,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,800,000 | $0 | 0% | $0 |
| $5,800,000 | $8,800,000 | $5,800,000 | 8% | $0 |
| $8,800,000 | $11,800,000 | $8,800,000 | 10% | $240,000 |
| $11,800,000 | $11,800,000 | 12% | $540,000 |
For estates of decedents dying in 2019, the annual exclusion amount is $5,700,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,700,000 | $0 | 0% | $0 |
| $5,700,000 | $8,700,000 | $5,700,000 | 8% | $0 |
| $8,700,000 | $11,700,000 | $8,700,000 | 10% | $240,000 |
| $11,700,000 | $11,700,000 | 12% | $540,000 |
For estates of decedents dying in 2018, the annual exclusion amount is $5,600,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,600,000 | $0 | 0% | $0 |
| $5,600,000 | $8,600,000 | $5,600,000 | 8% | $0 |
| $8,600,000 | $11,600,000 | $8,600,000 | 10% | $240,000 |
| $11,600,000 | $11,600,000 | 12% | $540,000 |
For estates of decedents dying in 2017, the annual exclusion amount is $5,490,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,490,000 | $0 | 0% | $0 |
| $5,490,000 | $8,490,000 | $5,490,000 | 8% | $0 |
| $8,490,000 | $11,490,000 | $8,490,000 | 10% | $240,000 |
| $11,490,000 | $11,490,000 | 12% | $540,000 |
For estates of decedents dying in 2016, the annual exclusion amount is $5,450,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,450,000 | $0 | 0% | $0 |
| $5,450,000 | $8,450,000 | $5,450,000 | 8% | $0 |
| $8,450,000 | $11,450,000 | $8,450,000 | 10% | $240,000 |
| $11,450,000 | $11,450,000 | 12% | $540,000 |
For estates of decedents dying on or after January 1, 2013, but before January 1, 2016, the annual Maine exclusion amount is $2,000,000 and tax is computed as follows:
If Maine taxable estate is:
| More than | But not more than | Subtract from Maine taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $2,000,000 | $0 | 0% | $0 |
| $2,000,000 | $5,000,000 | $2,000,000 | 8% | $0 |
| $5,000,000 | $8,000,000 | $5,000,000 | 10% | $240,000 |
| $8,000,000 | $8,000,000 | 12% | $540,000 |
More Information
- Rules
- Rule 601 (Estate Tax prior to 2013); and
- Rule 603 (Maine Estate Tax After 2012)
- Estate tax guidance documents
- Estate Tax Frequently Asked Questions
- Maine Estate Tax Law -- through 2012
- Maine Estate Tax Law -- 2013 and after
2024 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2024.
2023 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2023.
2022 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2022.
2021 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2021.
2020 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2020.
2019 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2019.
2018 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2018.
2017 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2017.
2016 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2016.
2015 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2015.
2014 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2014.
2013 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2013.
2012 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2012.
Links to other tax forms are on the forms page.
Estate Tax Escrow Agreement (PDF)
Estate Tax Escrow Agreement for an Estate with Real Property (PDF)
Contact Information:
P.O. Box 1060
Augusta, ME 04332-1060
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