Side-by-side tax comparison between Maine (7.15% top rate, graduated) and Oregon (9.9% top rate, graduated). 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 Oregon has a graduated system (4.75-9.9%). On a $100K salary, Maine takes $4,648 in state and local taxes compared to Oregon’s $6,435 \u2014 a difference of $1,787.
Both states use graduated brackets, but Oregon’s top rate of 9.9% is higher than Maine’s 7.15%.
Oregon also has local income taxes (estimated at $0/year on $100K), which Maine does not.
Maine wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Maine | Oregon | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,461 | $31,746 | −$715 | Maine |
| $50K | $40,031 | $39,138 | −$894 | Maine |
| $60K | $47,602 | $46,529 | −$1,073 | Maine |
| $75K | $58,052 | $56,711 | −$1,341 | Maine |
| $100K | $74,478 | $72,690 | −$1,788 | Maine |
| $120K | $87,618 | $85,473 | −$2,145 | Maine |
| $150K | $106,780 | $104,099 | −$2,681 | Maine |
| $200K | $139,592 | $136,017 | −$3,575 | Maine |
| $250K | $171,645 | $167,177 | −$4,469 | Maine |
| $300K | $201,386 | $196,024 | −$5,363 | Maine |
Take-home pay only tells part of the story. Maine has a cost of living index of 98 while Oregon is at 110 (national average = 100).
The cost of living gap is moderate. After adjustment, $100K has purchasing power of $75,997 in Maine vs $66,082 in Oregon. The take-home winner also wins on purchasing power.
For a single earner at $100K filing jointly, take-home becomes $80,063 in Maine and $78,275 in Oregon \u2014 a difference of $1,788. The gap remains similar regardless of filing status.
On paper, moving from Oregon to Maine would save $1,788/year on a $100K salary, or $8,938 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $1,788/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.