At a glance
| State estate tax | Yes — exemption $7,160,000Me. Rev. Stat. tit. 36 §§ 4102, 4103 · 2026 deaths |
|---|---|
| Estate top rate | 12%Me. Rev. Stat. tit. 36 §§ 4102, 4103 · 2026 deaths |
| Inheritance tax | No |
| Small-estate ceiling | $40,00018-C M.R.S. § 3-1201 · current |
| TOD deed for real estate | Available18-C M.R.S. § 6-405 et seq. (Uniform Real Property TOD Act) · 2019 |
| Community-property state | No |
Estate tax
Maine imposes its own estate tax with an exclusion of $7,160,000 for deaths in 2026. The exclusion is adjusted for inflation each year under 36 M.R.S. § 4119, so the figure moves — it was $7,000,000 for 2025 — and should be confirmed with Maine Revenue Services for the year of death.
The tax is graduated on the amount above the exclusion (36 M.R.S. § 4103): 8% on the first $3,000,000 over the exclusion, 10% on the next $3,000,000, and 12% above that. Only the excess over the exclusion is taxed.
Maine provides no portability of a deceased spouse's unused exclusion, so each spouse's exclusion must be used through planning at that spouse's death. A nonresident's estate is taxed on Maine real and tangible personal property (36 M.R.S. § 4104), so out-of-state owners of Maine property can trigger a filing.
Inheritance tax
Maine has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Maine imposes no separate inheritance tax; beneficiaries owe no state tax based on their relationship to the decedent.
Probate basics
Successors may collect personal property by affidavit where the entire estate, less liens, does not exceed $40,000 (18-C M.R.S. § 3-1201, inflation-adjusted). Maine also allows informal probate and summary administration for qualifying estates.
Maine is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available 18-C M.R.S. § 6-405 et seq. (Uniform Real Property TOD Act) · 2019 — see the full Maine transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The exclusion indexes every year
Maine's exclusion is adjusted for inflation annually under § 4119, reaching $7,160,000 for 2026 (up from $7,000,000 in 2025). Always confirm the current-year figure with Maine Revenue Services.
No portability between spouses
Unlike the federal estate tax, Maine does not let a surviving spouse use a deceased spouse's unused exclusion, so credit-shelter or bypass planning is often needed to preserve both spouses' Maine exclusions.
Nonresidents taxed on Maine property
A nonresident decedent's estate is subject to Maine estate tax on real and tangible personal property physically located in Maine (36 M.R.S. § 4104) — so owning a Maine vacation home can pull an out-of-state estate into a Maine filing.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Maine small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Maine can assess your situation.
Last verified July 18, 2026.