Selling a business in Maine: what the state takes (2026)
Maine’s top individual income tax rate is 9.15%. Here is what an owner selling company stock pays, with 2026 rules from official sources and worked examples at $10 million, $25 million and $50 million.
- 9.15%
- Top Maine income tax rate (2026)
- $2,267,500
- State tax on a $25M long-term gain
- 32.9%
- Combined federal and state rate on $25M
- 8 of 51
- Rank by total tax on $25M (1 = highest)
How Maine taxes a business sale
- Income tax
- Top rate 9.15%: 7.15% over $64,850 (single), plus a 2% surcharge on Maine taxable income over $1,000,000 (single) from 2026.
- Long-term capital gains
- Capital gains are taxed as ordinary income under the graduated schedule (top bracket 7.15%), and from 2026 a 2% surcharge applies to taxable income over $1 million (single). No general capital gains exclusion.
- Local taxes
- Maine has no local income taxes.
Three worked examples
| Long-term gain | $10,000,000 | $25,000,000 | $50,000,000 |
|---|---|---|---|
| Federal capital gains tax (20%) | $2,000,000 | $5,000,000 | $10,000,000 |
| Net investment income tax (3.8%) | $380,000 | $950,000 | $1,900,000 |
| Maine tax | $895,000 | $2,267,500 | $4,555,000 |
| Total tax | $3,275,000 | $8,217,500 | $16,455,000 |
| Effective combined rate | 32.75% | 32.87% | 32.91% |
| Net proceeds after tax | $6,725,000 | $16,782,500 | $33,545,000 |
| Extra tax versus Texas | $895,000 | $2,267,500 | $4,555,000 |
Seller’s tax calculator
Estimate federal and state tax on a stock sale and what is left before fees and debt.
- Long-term capital gain
- $25,000,000
- Federal capital gains tax (20%)
- $5,000,000
- Net investment income tax (3.8%)
- $950,000
- Maine tax
- $2,267,500
- Taxable gain at 7.15%
- $1,787,500
- Maine 2% income tax surcharge
- $480,000
- Total tax
- $8,217,500
- Effective rate on the gain
- 32.87%
- Net proceeds after tax
- $16,782,500
Illustration, not tax advice. Assumes a resident individual, the whole gain long-term, top marginal rates, no state credits, installment terms, QSBS exclusion or other planning, and no local taxes. Net proceeds are before transaction fees, debt repayment, escrows and earn-outs. Rates are for tax year 2026 where published; see the methodology.
Compare with other states
Neighboring states
- New Hampshire23.8% combined, $19.05M net
Common comparisons
- California37.1% combined, $15.72M net
- New York34.1% combined, $16.48M net
- Texas23.8% combined, $19.05M net
- Florida23.8% combined, $19.05M net
- Nevada23.8% combined, $19.05M net
- Washington33.5% combined, $16.63M net
- Tennessee23.8% combined, $19.05M net
Methodology and sources
Maine figures are for tax year 2026. 2026 rate schedule from Maine Revenue Services, revised May 20, 2026 to add the new 2% surcharge enacted in April 2026 (supplemental budget, LD 2212). The examples assume a resident individual selling privately held stock for a long-term gain equal to the sale price (zero basis), with every dollar taxed at the top marginal rates, the federal 20% capital gains rate and the 3.8% net investment income tax, and no planning, credits or local taxes. Full assumptions are in the report methodology.
All 50 states and DC with source URLs.
- 1Maine Revenue Services, 2026 Individual Income Tax Rates (revised May 20, 2026)
- 2ITEP: Maine passes millionaires tax (Apr 14, 2026; LD 2212 supplemental budget). Secondary source
- 3Tax Foundation, State Individual Income Tax Rates and Brackets, 2026. Secondary source
Data last updated October 26, 2026.
Cite this research
You may quote and republish figures from this page with attribution and a link to the source.
Citation
Laurent Capital Research, “The Seller’s Tax Map: What Selling a Business Costs in Every State (2026): Maine,” 2026, https://laurent.capital/research/seller-tax-map/maineLink (HTML)
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