Maine Estate Tax Calculator (2026): Estimate What the Estate Owes
Figures verified October 17, 2026 against Maine Revenue Services · Update log
Short answer
Yes. For deaths in 2026, Maine taxes estates over $7,160,000 at 8% to 12%. Maine adds back taxable gifts made in the year before death, and rates step up from 8% to 12% in $3 million bands. The executor files 706ME and pays from the estate, due 9 months after the date of death. Federal estate tax applies only above $15 million, so most estates that owe Maine tax owe nothing federally.
Maine estate tax calculator
Enter values at the date of death. Rough numbers are fine; type 450000, 450k or 2.5m. Leave anything that does not apply blank.
How the Maine estate tax is calculated
The starting point is the taxable estate: everything the person owned at death (the gross estate), minus debts and mortgages, funeral and administration costs, and what passes to a surviving spouse or to charity. The house, bank and brokerage accounts, retirement accounts, business interests and life insurance the person owned all count, including accounts that pass straight to a named beneficiary.
Maine subtracts the $7,160,000 exemption from the taxable estate and applies its graduated rates to what is left, slice by slice.
Maine rates for 2026 deaths
| Taxable estate over | Up to | Rate on that slice |
|---|---|---|
| $7,160,000 | $10,160,000 | 8% |
| $10,160,000 | $13,160,000 | 10% |
| $13,160,000 | and above | 12% |
Worked example: a $8.7 million Maine estate
A Portland couple's surviving spouse dies with a $1.5 million house, $4 million of investments, a $2 million IRA and a $1.2 million business interest. Debts are $100,000 and costs $200,000. Eight months before death she gave $100,000 above the annual exclusion to a grandchild.
Step by step
| Everything the person owned (gross estate) | $8,700,000 |
| Debts and mortgages | − $100,000 |
| Funeral and administration costs | − $200,000 |
| Taxable estate | $8,400,000 |
| Lifetime gifts added back | + $100,000 |
| Estate taxed by the state | $8,500,000 |
| State exemption (2026 deaths) | $7,160,000 |
| Estimated state estate tax | $107,200 |
Bracket by bracket
Maine rates applied to the amount over the exemption. Amounts are shown in estate dollars.
| Slice of the estate | Amount | Rate | Tax |
|---|---|---|---|
| $7,160,000 to $8,500,000 | $1,340,000 | 8% | $107,200 |
| Total from the brackets | $107,200 | ||
Result: Maine estate tax of $107,200, or 1.3% of the $8,500,000 taxable estate (with gifts added back). No federal estate tax, because the estate is under $15 million. A Maine return is required if the gross estate plus taxable gifts made in the year before death is over $7,160,000, if a federal return is required, or if a Maine QTIP election is made.
Ways the number can change
- Gifts in the last year. Taxable gifts made in the one-year period ending on the date of death are added to the Maine taxable estate.
- A Maine QTIP election. Property left in trust for a spouse can be deferred to the spouse's death with a Maine-only QTIP election, up to $7,840,000 for 2026 deaths (the federal exclusion minus Maine's). Maine elective property then counts in the surviving spouse's estate.
- Real estate in another state. If the person owned a house or land in another state, Maine's figure can come down and the other state may want its own return. Most estate-tax states tax a resident's out-of-state real estate only in part or not at all, so give the preparer the addresses and values.
- Indexed each year. Maine's exclusion is adjusted for inflation each year, so the figure for a 2027 death will differ.
- Values at the date of death. The return uses appraised fair market values on the date of death. A house or business valued differently from your estimate moves the tax, at the Maine rate on that slice.
What the executor files, and when
- Maine 706ME: due 9 months after the date of death. A Maine return is required if the gross estate plus taxable gifts made in the year before death is over $7,160,000, if a federal return is required, or if a Maine QTIP election is made.
- File Form 706ME with Maine Revenue Services. Maine gives an automatic extension to file equal to any federal extension or 6 months, whichever is longer. It is not an extension to pay. Maine Revenue Services.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
Optional: get help filing
Get a flat-fee quote to file the Maine estate tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Maine 706ME returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
How much is Maine estate tax on a $8 million estate?
About $67,000 on a $8,000,000 taxable estate, and about $227,000 on $10,000,000. That assumes a Maine resident with everything in Maine and no lifetime gifts. The taxable estate is what is left after debts, funeral and administration costs, and what goes to a spouse or charity.
Does Maine have an inheritance tax?
No. Maine has an estate tax, paid out of the estate before heirs receive their shares, and no inheritance tax. Heirs do not pay Maine tax on what they receive.
Who files the Maine estate tax return, and when is it due?
The executor (personal representative) files 706ME, due 9 months after the date of death. File Form 706ME with Maine Revenue Services. Maine gives an automatic extension to file equal to any federal extension or 6 months, whichever is longer. It is not an extension to pay.
Does the estate have to file if it owes no Maine tax?
A Maine return is required if the gross estate plus taxable gifts made in the year before death is over $7,160,000, if a federal return is required, or if a Maine QTIP election is made.
When does a Maine estate need to file?
Form 706ME is required if the gross estate plus taxable gifts made in the year before death is over $7,160,000, if a federal return is required, or if a Maine QTIP election is made. It is due 9 months after death.
Are life insurance and retirement accounts part of the estate?
Yes. Retirement accounts count at their full balance, and life insurance counts if the person owned the policy or it paid the estate, even when a named beneficiary receives the money. Income tax on withdrawals from an inherited IRA is separate and is paid by the heir.
Will the estate owe federal estate tax as well?
Only if it is over $15,000,000 for 2026 deaths. Maine's exemption is $7,160,000, so many estates owe Maine tax and no federal tax. The Maine tax paid is deductible on the federal return.
How accurate is this calculator?
It uses Maine's official rate table for 2026 deaths. It assumes the person lived in Maine with everything located there, and it uses the values you enter. The real return uses appraised values at the date of death and can include items it does not model, such as property in other states, state-only elections and credits for tax paid to other states.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.