Roth conversion taxes in Maine (2026)
By Mario Bailey · Published · Last reviewed
Maine taxes Roth conversions as ordinary income at graduated rates up to 7.15%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed Maine tax on a $50,000 conversion at three baseline income levels, using 2026 rates.
Computed example: $50,000 conversion
State tax only (federal not included), age 66, standard deduction, no other state adjustments. Computed with the same functions the calculator uses.
| Filing status | Baseline income | State tax without conversion | With $50,000 conversion | Tax on the conversion | Effective rate |
|---|---|---|---|---|---|
| Single | $40,000 | $0 | $2,066 | $2,066 | 4.1% |
| Single | $80,000 | $1,404 | $4,821 | $3,417 | 6.8% |
| Single | $150,000 | $6,251 | $9,826 | $3,575 | 7.1% |
| Married filing jointly | $40,000 | $0 | $777 | $777 | 1.6% |
| Married filing jointly | $80,000 | $197 | $3,119 | $2,922 | 5.8% |
| Married filing jointly | $150,000 | $4,469 | $7,853 | $3,384 | 6.8% |
Social Security and retirement income
Maine does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula. Maine also excludes up to $35,000 of retirement income for filers age 62 and over, which can shelter part of a conversion depending on how the state defines eligible retirement income.
Maine three-bracket structure (5.8% / 6.75% / 7.15%) with inflation-adjusted thresholds. Social Security fully exempt. Pension income deduction up to $35,000 reduced by SS received -- modeled as $35,000 cap at age 62 (may overstate deduction for filers receiving significant SS). Standard deduction includes $4,700 personal exemption per filer.
FAQ
Does Maine tax Roth conversions?
Yes. Maine taxes Roth conversions as ordinary income at graduated rates up to 7.15%. Federal tax applies on top.
Does Maine tax Social Security benefits?
No. Social Security benefits are not subject to Maine income tax.
What is the top Maine rate on a conversion in 2026?
7.15% at the highest marginal rate.
Model your Maine conversion in the calculator
Rate data source: https://www.maine.gov/revenue/taxes/income-estate-tax/individual-income-tax (Maine Revenue Services; 2026 brackets per Form 1040ME; SS fully exempt; pension deduction up to $35,000)