Effective for wages paid on or after January 1, 2025, Maine Revenue Services (MRS) has issued updated withholding tables [MRS, Maine Tax Alert, October 2024]. The booklet contains percentage method withholding tables, wage bracket withholding tables, and instructions for 2025.
The supplemental wage tax rate remains 5% for supplemental wages paid separately from regular wages.
For 2025, the Maine personal exemption amount is $5,150 and the Maine basic standard deduction amounts are $15,000 for single and $30,000 for married individuals filing joint returns.
Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.