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.
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 $4,648 in state and local taxes compared to Massachusetts’s $5,000 \u2014 a difference of $352.
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.
Maine wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Maine | Massachusetts | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,461 | $32,320 | −$141 | Maine |
| $50K | $40,031 | $39,855 | −$176 | Maine |
| $60K | $47,602 | $47,390 | −$212 | Maine |
| $75K | $58,052 | $57,788 | −$264 | Maine |
| $100K | $74,478 | $74,125 | −$353 | Maine |
| $120K | $87,618 | $87,195 | −$423 | Maine |
| $150K | $106,780 | $106,251 | −$529 | Maine |
| $200K | $139,592 | $138,887 | −$705 | Maine |
| $250K | $171,645 | $170,764 | −$881 | Maine |
| $300K | $201,386 | $200,329 | −$1,058 | Maine |
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 $75,997 compared to $62,818 in Massachusetts. Maine wins on both raw take-home and cost-adjusted purchasing power, making it the clear winner for a $100K earner.
For a single earner at $100K filing jointly, take-home becomes $80,063 in Maine and $79,710 in Massachusetts \u2014 a difference of $353. The gap remains similar regardless of filing status.
On paper, moving from Massachusetts to Maine would save $353/year on a $100K salary, or $1,763 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $353/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.