ME · State estate & inheritance tax
Maine estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Maine (ME), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Maine fee schedules.
Data updated 2026-08-06
- $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. On maximum probate filing fee, Maine sits #9 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet ME · Maine $6.80M · 12%
ESTATE-ONLY · DECOUPLED · TOP-12 · NO-PORT · FEE-MID · UPC
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- TOP-12 Top 12%
- NO-PORT No portability
- FEE-MID Max $250
- UPC UPC adopted
Nearest exemption peer: New York (+ 0.6M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Maine standing among 13 estate-tax states
- Maine is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $6.80M sits $8.20M below the permanent federal $15M line, that gap is the Maine-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $250 is at or below the corpus lower third (≤ $300) · corpus #9 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Maine ranks ahead of 1 other states in this extract.
Exemption neighbourhood around Maine
Lowest/highest poles plus estate-tax states nearest Maine on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
Maine estate tax: $6.8M exemption. Rates 8%-12%.
Inheritance Tax
Beneficiaries owe no state inheritance tax in Maine
Probate Costs
UPC state. Small estate: $40,000
Probate Code
Maine adopted the Uniform Probate Code in 1979.
Property System
Maine follows common-law (separate property) rules.
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.
What changed: reported federal estate-tax returns decreased by 12 from 27 in 2022 to 15 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| 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.
Maine estate-tax shape: ESTATE-ONLY·LOW-FEE·SOI-SPARSE
Maine adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints only 15 federal returns here in the latest year, a sparse SOI footprint. Exemption $6,800,000 with rates from 8% to 12%; no spousal portability.
IRS Statistics of Income data show 15 federal estate tax returns filed by Maine residents in filing year 2023, reporting $0.42 billion in combined gross estate value. Multi-year SOI average: roughly 22 taxable filings/year. Effective federal rate on reported gross estates ≈ 8.0% (1 published pair).
Probate clock 6–12 mo · max filing $250 · corpus #9 of 51 · negotiated attorney fees · UPC 1979 · common law · small-estate track under $40,000.
States with similar estate-tax and probate profiles to Maine
Similar exemption threshold
Nearest estate-tax states by exemption ($6.8M here).
Similar top marginal rate
Nearest estate-tax states by top rate (12% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($250 here).
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.
Where does Maine sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Maine ranks #9 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
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.
How Maine’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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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.