Maine Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Maine Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Maine Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Maine State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form 1040ME | Rates 5.8%–7.15% |
| Corporate Income Tax | April 15 | Form 1120ME | Rates 3.5%–8.93% |
| S-Corp Return | March 15 | Form 1120S-ME | Pass-through |
| Partnership Return | March 15 | Form 1065ME | Pass-through |
| Sales Tax (Monthly) | 15th of following month | Via Maine Tax Portal | State rate 5.5% |
| Meals & Lodging Tax | 15th of following month | Via Maine Tax Portal | 8% on prepared food; 9% on lodging |
| Withholding Tax (Monthly/Quarterly) | Varies by payroll | Form 941ME | Employers |
| Annual Report | June 1 | Filed with Secretary of State | $85 (Corp); $35 (LLC) |
| Estimated Income Tax (Q1) | April 15 | Form 1040ES-ME / 1120ES-ME | — |
| Estimated Income Tax (Q2) | June 15 | Form 1040ES-ME / 1120ES-ME | — |
| Estimated Income Tax (Q3) | September 15 | Form 1040ES-ME / 1120ES-ME | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 1040ES-ME / 1120ES-ME | — |
Quarterly Estimated Tax Deadlines in Maine
Maine follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $1,000 or more in Maine income tax.
Maine-Specific Tax Requirements
Maine has a graduated individual income tax with rates from 5.8% to 7.15%. The corporate income tax is also graduated, ranging from 3.5% to 8.93% — the top rate kicks in at $3.5 million of taxable income. Maine does not have a franchise tax or gross receipts tax. The state uses federal adjusted gross income as the starting point for the individual return with Maine-specific modifications.
Maine's general sales tax rate is 5.5%, with higher rates for specific categories: 8% on prepared food (restaurant meals, takeout) and 9% on short-term lodging (hotels, vacation rentals). These meals and lodging taxes are a significant revenue source and require separate tracking for hospitality businesses. The economic nexus threshold for remote sellers is $100,000 in sales.
Annual reports are due June 1 and filed with the Maine Secretary of State — $85 for corporations, $35 for LLCs. Maine requires employers to withhold income tax, with filing frequency based on payroll amounts. Maine also has a Service Provider Tax on certain services at 6%, including rental of video media and fabrication services.
What Happens If You Miss a Maine Tax Deadline?
Maine Revenue Services
Get Your Books Ready Before Tax Season
Maine's higher rates on meals and lodging mean hospitality businesses need especially clean books. Don't let untracked tips and food costs create problems at filing time.
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