ME risk area
Tax exposure in Maine
State estate or inheritance tax rules and how they interact with federal thresholds.
Maine imposes an estate tax with a 2025 exclusion amount of $7,000,000 and rates ranging from 8% to 12%.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- For decedents dying in 2025, the Maine estate tax exclusion amount is $7,000,000.
- Maine estate tax rates range from 8% to 12% above the exclusion.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Questions to consider
Questions this risk area helps you evaluate in Maine
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Maine imposes an estate tax with a 2025 exclusion amount of $7,000,000 and rates ranging from 8% to 12%.
- For decedents dying in 2025, the Maine estate tax exclusion amount is $7,000,000.
- Maine estate tax rates range from 8% to 12% above the exclusion.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Sources
- https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Maine.