Quick answers
Does Maine have a state estate tax?
State estate tax: Yes (Me. Rev. Stat. tit. 36 §§ 4102, 4103). Estate-tax exemption: $7,160,000 (Me. Rev. Stat. tit. 36 §§ 4102, 4103; 2026 deaths). Estate-tax top rate: 12% (Me. Rev. Stat. tit. 36 §§ 4102, 4103; 2026 deaths).
Does Maine have an inheritance tax?
Inheritance tax: No (Me. Rev. Stat. tit. 36 §§ 4102, 4103).
Can you use a transfer-on-death deed in Maine?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (18-C M.R.S. ch. 6, pt. 4 — Uniform Real Property Transfer on Death Act; enacted 2017 (PL 2017 c. 402); operative with the recodified Probate Code July 1, 2019).
What is the Medicaid look-back period in Maine?
Look-back period: 60 months for transfers made on or after February 8, 2006 (Maine transfer-of-assets law, H.P. 1023; Sixty-month rule applies to transfers made on or after February 8, 2006).
Does Maine tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- YesVerified
Source: Me. Rev. Stat. tit. 36 §§ 4102, 4103 · Checked July 18, 2026
- Estate-tax exemption
- $7,160,000Verified
Source: Me. Rev. Stat. tit. 36 §§ 4102, 4103 · Effective: 2026 deaths · Checked July 18, 2026
- Estate-tax filing threshold
- $7,160,000Verified
Source: Me. Rev. Stat. tit. 36 §§ 4102, 4103 · Checked July 18, 2026
- Estate-tax top rate
- 12%Verified
Source: Me. Rev. Stat. tit. 36 §§ 4102, 4103 · Effective: 2026 deaths · Checked July 18, 2026
Full detail: Maine estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoVerified
Source: Me. Rev. Stat. tit. 36 §§ 4102, 4103 · Checked July 18, 2026
Full detail: Maine estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: 18-C M.R.S. ch. 6, pt. 4 — Uniform Real Property Transfer on Death Act · Effective: enacted 2017 (PL 2017 c. 402); operative with the recodified Probate Code July 1, 2019 · Checked July 26, 2026
- Controlling statute
- 18-C M.R.S. §§ 6-401 to 6-417Verified
Source: 18-C M.R.S. ch. 6, pt. 4 — Uniform Real Property Transfer on Death Act · Effective: enacted 2017 (PL 2017 c. 402); operative with the recodified Probate Code July 1, 2019 · Checked July 26, 2026
Full detail: Maine transfer-on-death deed page
Small-estate procedure
- Ceiling for deaths in the current year
- $52,500Verified
Source: Maine Probate Code Cost-of-Living Adjustment under § 1-108 · Effective: estates of decedents dying in 2026 · Checked August 23, 2026
- Statutory base and adjustment
- $40,000 base, adjusted annuallyVerified
Source: 18-C M.R.S. § 3-1201 · Effective: amended by 2025 Public Law chapter 76 · Checked August 23, 2026
- Wait before collection
- 30 daysVerified
Source: 18-C M.R.S. § 3-1201(1)(B) · Effective: current · Checked August 23, 2026
- Recipient accountability
- 18-C M.R.S. § 3-1202Verified
Source: 18-C M.R.S. § 3-1202 · Effective: current · Checked August 23, 2026
Full detail: Maine small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Categorically needy nursing-care and HCBS income limit
- $2,982 per month for 2026 (three times the maximum federal SSI payment for an individual)Verified
- Applies to: individual applicant seeking nursing-facility or qualifying HCBS coverage.
Source: MaineCare Eligibility Manual, 10-144 C.M.R. Chapter 332, Charts 4.1 and 4.4 · Also: CMS 2026 SSI and spousal-impoverishment standards (December 9, 2025) · Effective: Secretary of State filing 144c332-App.-2025-101; nonsubstantive corrections May 20, 2026; Chart 4.1 sets the income limit at three times the maximum federal SSI payment; Chart 4.4 gives the spousal resource maximum by the federal formula and calls the spousal income standards an amount set by federal law · Checked November 14, 2026
- Long-term-care applicant resource limit
- Not yet verified
- Applies to: individual applicant.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Minimum community-spouse resource allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Maximum community-spouse resource allowance
- $162,660 for 2026Verified
- Applies to: institutionalized applicant with a community spouse.
Source: MaineCare Eligibility Manual, 10-144 C.M.R. Chapter 332, Charts 4.1 and 4.4 · Also: CMS 2026 SSI and spousal-impoverishment standards (December 9, 2025) · Effective: Secretary of State filing 144c332-App.-2025-101; nonsubstantive corrections May 20, 2026; Chart 4.1 sets the income limit at three times the maximum federal SSI payment; Chart 4.4 gives the spousal resource maximum by the federal formula and calls the spousal income standards an amount set by federal law · Checked November 14, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximum per month (federal amounts, which Maine's Chart 4.4 adopts)Verified
- Applies to: institutionalized applicant with a community spouse under Maine Chart 4.4's federal formulas.
Source: CMS updated 2026 SSI and spousal-impoverishment standards (April 27, 2026) · Also: MaineCare Eligibility Manual, 10-144 C.M.R. Chapter 332, Charts 4.1 and 4.4 · Effective: Minimum monthly maintenance-needs allowance effective 7-1-26; maximum effective 1-1-26 · Checked November 14, 2026
- State-selected substantial home-equity limit
- Not yet verified
- Applies to: applicant subject to Maine's substantial-home-equity rule.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
Full detail: Maine Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months for transfers made on or after February 8, 2006Verified
Source: Maine transfer-of-assets law, H.P. 1023 · Effective: Sixty-month rule applies to transfers made on or after February 8, 2006 · Checked September 5, 2026
- Transfer-penalty divisor
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- How the state administers the penalty
- Divide uncompensated value by the current average monthly private-pay semiprivate-room rate. Maine recalculates that rate annually from facility cost reports with June 1 effective dates.Verified
Source: MaineCare Rule 302, Chart 4.3 penalty-divisor method · Effective: Effective June 5, 2023; annual rate effective dates begin June 1 · Checked September 5, 2026
Full detail: Maine Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Maine limits recovery to nursing-facility services, home- and community-based services, and related hospital and prescription-drug services. Its expanded estate includes probate property and specified nonprobate interests, but excludes joint tenancy in real property.Verified
Source: MaineCare Benefits Manual Chapter VII, section 5 estate-recovery adoption · Also: Maine Revised Statutes, Title 22, § 14(2-I) · Effective: Effective February 20, 2022 · Checked November 14, 2026
- Controlling authority
- Maine Revised Statutes, Title 22, § 14(2-I) governs claims against MaineCare recipients' estates.Verified
Source: Maine Revised Statutes, Title 22, § 14(2-I) · Effective: Generated January 5, 2026; section history through PL 2023, c. 162 · Checked November 14, 2026
- Exemptions and deferrals
- A claim does not proceed until there is no surviving spouse and no surviving child who is under 21, blind, or permanently disabled.Verified
Source: Maine Revised Statutes, Title 22, § 14(2-I) · Effective: Generated January 5, 2026; section history through PL 2023, c. 162 · Checked November 14, 2026
- Hardship waiver
- Maine must waive all or part of a claim when collection would create undue hardship or cost more than the amount likely to be recovered. The statute does not allow hardship relief for an intentional divestment made to prevent recovery.Verified
Source: Maine Revised Statutes, Title 22, § 14(2-I) · Effective: Generated January 5, 2026; section history through PL 2023, c. 162 · Checked November 14, 2026
- Lien practice
- Maine does not impose liens, including pre-death liens on a member's home. After death the Department may file a claim in probate court against the estate, or a claim in any court of competent jurisdiction against property in which the member had an interest at death.Verified
Source: Maine Medicaid State Plan, Attachment 4.17-A (TN 18-0003) · Also: MaineCare Benefits Manual, 10-144 C.M.R. Chapter 101, Chapter VII, Section 5 (Estate Recovery), 5.04-1 · Effective: TN No. 18-0003; approved 8/8/18; effective 2/1/2018 · Checked November 14, 2026
Full detail: Maine Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.