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Home > Income/Estate Tax > Corporate Income Tax

Income/Estate Tax

Corporate Income Tax

Maine imposes an income tax on all entities organized as corporations (except S corporations) and that have Maine-source income. The corporate income tax is graduated, with rates ranging from 3.5% (for income up to $25,000) to 8.93% (for income in excess of $250,000).

Current Year (2007) Forms
  These are forms due in 2008 on income earned in 2007.

Other Information

Guidance Documents

Summary of Business Tax Credits [pdf version]

Pine Tree Development Zone Program

Corporate Income Tax FAQs

Quality Child Care Investment Credit FAQs

Email Questions