Corporate Income Tax

Maine imposes an income tax on all entities organized as 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).  The tax generally does not apply to S corporations unless the corporation has federal taxable income at the corporate level.  The tax does not apply to financial institutions that are subject to Maine’s franchise tax, or to insurance companies subject to premiums tax.

Current Year (2017) Forms
These are forms due in 2018 for income earned in 2017.

Unitary Questionnaire - Updated July 2016

Nexus Questionnaire - Updated December 2, 2016

Broker Questionnaire (available soon)

Other Information

Guidance Documents

Corporate Income Tax FAQs

Rules related to Corporate Income Tax:

  • Rule 801 - Apportionment
  • Rule 808 - Corporate Income Tax Nexus
  • Rule 810 - Maine Unitary Business Taxable Income, Combined Reports and Tax Returns

Pine Tree Development Zone Program

Business Income Tax Audit Unit

Voluntary Disclosure (VDA) Program

Contact Information

Email Questions

Address:

P.O. Box 1060
Augusta, ME 04332-1060

Phone: 207-624-9670

Fax: 207-624-9694