Tax Relief

Maine Revenue Services administers several programs aimed at providing eligible Maine taxpayers with tax relief.


Income/Estate Tax Division

Credits & Programs

Income Tax Credits

For a complete list of all income tax credits, see Form 1040ME, Schedule A (Form 1040ME), Form 1120ME,and Schedule C (Form 1120ME).

Individual income tax credit which provides a partial refund of property tax and/or rent paid during the tax year to eligible Maine residents and part-year residents.

Taxpayer Programs

Note: This link leads to the Department of Economic and Community Development website.

Qualified businesses may receive reimbursement of up to 80% of Maine income taxes withheld for employees under an approved ETIF program for up to 10 years.


Property Tax Programs

Business Equipment Tax Exemption ("BETE") Program

Apply for an exemption of personal property taxes on eligible business equipment.

Business Equipment Tax Reimbursement ("BETR") Program

Get a rebate of personal property tax paid on eligible business equipment.

Homestead Exemption

Veteran Exemption

Blind Persons Exemption

Tree Growth


Open Space Land

For more information on other property tax relief options, visit the Property Tax applications page.


Multiple Taxes

Pine Tree Development Zone ("PTDZ") Program

Qualified businesses may be eligible for income tax, employee tax withheld and sales tax benefits, plus more!