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