Maine Bonus Tax Calculator 2026
Maine allows a flat 5% state withholding on a bonus paid separately from regular wages.
Bonus check calculator
Five percent, only for separate payments
Maine Revenue Services' 2026 Withholding Tables for Individual Income Tax treat a bonus according to how it is paid. Paid with regular wages, the total is withheld "as if the total were a single payment of wages for the regular payroll period." Paid separately, "the payer may withhold a flat five percent." On a $5,000 bonus that is $250.00; on $7,500, $375.00.
The August 2026 revision
MRS reissued the 2026 tables in August 2026 "to reflect the increased Maine standard deduction amounts and the new income tax surcharge." The revision lists a 2026 personal exemption of $5,300 and basic standard deductions of $15,700 (single) and $31,400 (joint), phased out above $102,250 and $204,550 of Maine income. Those changes reshape the percentage method used for regular paychecks; the flat five percent for separately paid supplemental wages is unchanged.
Federal W-4 deductions don't carry over
The tables warn employers not to reduce Maine withholding by deduction amounts entered in Step 4(b) of the federal W-4, because Maine does not conform to those federal deductions. Employees who rely on Step 4(b) to lower federal withholding should expect no matching drop in Maine withholding.
| Rule | Optional flat 5% on separately paid supplemental wages |
|---|---|
| Valid through | December 31, 2026 |
| Documents | 2026 Withholding Tables for Individual Income Tax (revised August 2026) (Revised August 2026) |
| Agency | Maine Revenue Services |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Maine income tax | −$250.00 |
| Net | $3,267.50 |