Estate friendliness
2.0 /5
Composite of estate-tax presence, probate cost, UPC adoption, and timeline for Maine.
ME · State estate & inheritance tax
Maine estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Maine (ME), current as of May 2026 - in plain language, from IRS Statistics of Income data and Maine fee schedules.
Data updated 2026-05-15
- $6.80M
- State estate-tax exemption
- 12%
- Estate-tax top rate
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Maine taxes estates above $6.80M at up to 12%, and probate typically takes about 9 months.
- 2/5
- Estate-friendliness score
- $6.80M
- State exemption (vs $15M federal)
- 6–12 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Maine ranks ahead of 1 states on tax burden alone.
State Estate Tax
Exemption $6,800,000
Top Rate 12%
Min Rate 8%
Portability No
Maine estate tax: $6.8M exemption. Rates 8%-12%.
Inheritance Tax
No Inheritance Tax
Beneficiaries owe no state inheritance tax in Maine
Probate Costs
Filing Fee $55–$250
Attorney Fee hourly
Timeline 6–12 months
Small Estate Threshold $40,000
UPC state. Small estate: $40,000
Probate Code
Uniform Probate Code Adopted (1979)
Maine has adopted the Uniform Probate Code, which simplifies probate procedures and provides standardized rules for estate administration.
Property System
Community Property No (Common Law)
Maine follows common law (separate property) rules. Each spouse owns property individually unless jointly titled, which affects how assets pass through an estate.
Estate-tax exemption
$6,800,000
Maine state estate-tax filing threshold.
Probate window
6-12 months
Filing-to-final-distribution range, varies with estate complexity & creditor claims.
Probate cost relative to estate value - Maine 4.0%
National median
Attorney fees negotiated rather than statutory, actual percentage varies by engagement.
Federal estate-tax returns filed - Maine
Returns filed by state residents, by IRS filing year
Maine probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Maine
IRS Statistics of Income data showing estate tax returns filed by Maine residents.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 15 | $0.4B | N/A | - |
| 2022 | 27 | $1.9B | N/A | $22,280K |
| 2021 | 25 | $0.6B | $0.0B | $18,737K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
What the Maine Estate Data Reveals
Maine layers a state estate tax on top of the federal regime, exemption of $6,800,000 with rates from 8% to 12%, and spousal portability is not recognized. For estates above this state threshold but below the permanent federal $15M exemption, state law is the binding constraint, which is exactly the bracket most affluent households fall into. There is no separate inheritance tax, so beneficiaries receive their share without a second state-level deduction at distribution.
IRS Statistics of Income data show 15 federal estate tax returns filed by Maine residents in the most recent available year (filing year 2023), reporting $0.42 billion in combined gross estate value. Across the multi-year IRS SOI series above, Maine averages roughly 22 taxable filings per year, with an effective federal rate on reported gross estates of about 1.6%.
Probate itself typically runs 6–12 months in Maine (roughly 9 months on average), with court filing fees of $55–$250. Attorney fees are negotiated rather than statutory, so engagement letters and hourly-vs-flat structures matter more to the total bill. Maine does offer a simplified small-estate track for estates under $40,000, which most families use to bypass full formal probate. Because Maine has adopted the Uniform Probate Code (since 1979), procedures are broadly standardized across counties. As a common-law (separate property) state, Maine treats each spouse's holdings individually unless jointly titled, so titling choices drive what actually enters the probate estate.
Estimate Your Maine Estate Tax
Use our calculator to estimate estate tax liability in Maine and compare it to other states.
Calculate for MaineWhat this means in Maine
Maine layers a state-level tax on top of the federal rules, so the state thresholds, not the $15M federal exemption, drive most Maine estates.
- Estates above $6.80M owe Maine estate tax, far below the federal $15M line. Estimate the tax
- Plan for a probate timeline of 6–12 mo - small estates may qualify for a faster simplified process. How probate works
- Compare Maine against other states before relocating or planning a transfer. See the rankings
General information from public data, not legal or tax advice. Consult a qualified estate-planning attorney for your situation.
Maine Estate Tax FAQs
Does Maine have an estate tax?
Yes. Maine has a state estate tax with a $6,800,000 exemption, with rates from 8% to 12%. This is in addition to the federal estate tax.
Does Maine have an inheritance tax?
No. Maine does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Maine has adopted the Uniform Probate Code (since 1979), which standardizes procedures statewide.
How long does probate take in Maine?
Probate in Maine typically takes 6 to 12 months. Estates under $40,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Maine?
Court filing fees in Maine range from $55 to $250. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Can you avoid probate in Maine?
Yes. Common probate avoidance strategies in Maine include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Maine also offers a simplified process for small estates under $40,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Maine residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Maine residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most Maine estates.
Related Guides
Estate Planning Basics
Wills, trusts, and asset protection fundamentals
How Probate WorksStep-by-step probate process and timelines
How to Avoid ProbateLiving trusts, TOD deeds, and other strategies
The 2026 Estate Tax Sunset, RepealedWhy the sunset never happened and the permanent $15M exemption
Explore more: Highest estate-tax states ·
No-estate-tax states ·
Lowest probate costs ·
Estate tax calculator
Related
Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate Editorial.
Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.
Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.
Data sources used on this page
- IRS Statistics of Income (SOI) - Estate Tax - federal estate-tax returns filed by state, gross estate and net tax. irs.gov/statistics/estate-tax
- IRS Form 706 - federal estate-tax exemption and filing thresholds by year. irs.gov/forms-pubs/f706
- Tax Foundation, State Estate & Inheritance Tax Survey - state exemptions, rates and inheritance schedules. taxfoundation.org
- State probate statutes & fee schedules - filing fees, attorney/executor fees, small-estate thresholds and timelines, compiled per state.
Every figure on PlainEstate is rendered directly from IRS Statistics of Income and state statutory data, no number is typed in by an editor. This page draws directly on IRS Statistics of Income and state statutory data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of May 2026.