Maine vs Massachusetts:
Take-Home Pay Comparison
Side-by-side tax comparison between Maine (7.15% top rate, graduated) and Massachusetts (5% top rate, flat). See which state lets you keep more at every salary level, and how cost of living changes the picture.
Tax Structure: Maine vs Massachusetts
Maine uses a graduated income tax (5.8-7.15%) while Massachusetts has a flat system (5% flat + 4% surtax >$1M). On a $100K salary, Maine takes $5,490 in state and local taxes compared to Massachusetts’s $4,780 \u2014 a difference of $710.
Because Maine has graduated brackets while Massachusetts is flat, the gap between them changes at different income levels. Maine’s rates increase with income, so high earners feel the difference more acutely.
Take-Home at Every Salary Level
Massachusetts wins at 7 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Maine | Massachusetts | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,934 | $32,540 | −$394 | Maine |
| $50K | $40,321 | $40,075 | −$246 | Maine |
| $60K | $47,681 | $47,610 | −$71 | Maine |
| $75K | $57,816 | $58,008 | +$191 | Massachusetts |
| $100K | $73,635 | $74,345 | +$710 | Massachusetts |
| $120K | $86,275 | $87,415 | +$1,140 | Massachusetts |
| $150K | $104,686 | $106,471 | +$1,785 | Massachusetts |
| $200K | $136,247 | $139,107 | +$2,860 | Massachusetts |
| $250K | $167,049 | $170,984 | +$3,935 | Massachusetts |
| $300K | $195,538 | $200,549 | +$5,010 | Massachusetts |
Cost of Living: Maine (98) vs Massachusetts (118)
Take-home pay only tells part of the story. Maine has a cost of living index of 98 while Massachusetts is at 118 (national average = 100).
This is a substantial difference. After adjusting for cost of living, $100K in Maine has purchasing power of $75,137 compared to $63,004 in Massachusetts. Interestingly, Maine wins on purchasing power even though Massachusetts has higher raw take-home pay. The cost of living difference more than offsets the tax advantage.
Married Filing Jointly: How It Changes the Comparison
For a single earner at $100K filing jointly, take-home becomes $80,643 in Maine and $80,150 in Massachusetts \u2014 a difference of $493. The gap narrows under married filing, as the wider brackets reduce the tax bite in both states.
Should You Move from Maine to Massachusetts?
On paper, moving from Maine to Massachusetts would save $710/year on a $100K salary, or $3,552 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $710/year, the tax difference alone likely isn’t worth relocating for. Other factors — job market, lifestyle, family — should drive the decision. The tax savings are a nice bonus if you’re already considering the move for other reasons.