How to pay Maine estimated taxes.

Maine collects its own estimated tax through the Maine Revenue Services, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You generally must make estimated payments if your Maine income tax for the year, after withholding and credits, will be $1,000 or more and your prior year tax liability was also $1,000 or more.

No penalty if each payment is on time and you pay the smaller of 100% of last year's tax (if it was a 12-month year) or 90% of this year's tax (66 2/3% for farmers and fishermen). Maine has no 110% rule. If you have unusual event income (pass-through or other non-wage income that beats the same quarter last year by $500,000 or more), you must pay 90% of the tax on it and can't use the prior year rule for that income.

If you underpay: Same as the interest rate, compounded monthly: 9% a year (0.75% per month) for 2026, figured on Form 2210ME.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Four equal installments due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. This matches the federal schedule. You can also pay the full year's estimate on April 15.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Maine, step by step

What you need

Nothing to set up. Maine Tax Portal (MTP) takes payments without an account.
Your Social Security number and a copy of last year's Maine return.
Your bank routing and account numbers.

Start at Maine Tax Portal (MTP), Maine's official payment site.

Go to the Maine Tax Portal. You don't need to log in.
In the Quick Links panel, select Make a Payment, then Estimated/Extension Payment.
Choose Estimated Payment as the payment type and Individual income tax as the account type.
Enter your SSN, the amount, and your bank account information.
Submit and save the confirmation number. To schedule more payments, repeat these steps for each date.

Other ways to pay: Mail Form 1040ES-ME with a check payable to Treasurer, State of Maine, to Maine Revenue Services, P.O. Box 9101, Augusta, ME 04332-9101.

Maine will not fill these payments in for you. Your preparer has to enter each estimated payment on your Maine return. Keep your own record of the date, amount, and confirmation number.

Extension payments

Maine gives an automatic six-month extension to file; you don't file a form. It does not extend the time to pay. To avoid late payment penalties, pay at least 90% of the tax you owe by the original due date. Pay through the Maine Tax Portal using Make a Payment, then Estimated/Extension Payment, or mail the extension payment voucher.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Starting in 2026, Maine adds a 2% surcharge on Maine taxable income above $1,000,000 for single filers ($1,500,000 for joint filers and heads of household, $750,000 married filing separately).
The unusual event income rule can require a large estimate in the quarter a pass-through business has a big one-time gain. You can ask the State Tax Assessor in writing for more time to pay or a penalty waiver if you own the pass-through entity, had no control over the distribution, did not actually or constructively receive the payment, and pay the estimate by the next installment date after you receive the income.
Taxpayers with large annual liabilities may be required to pay electronically under Maine Rule 102.
If you pay without logging in, you have to re-enter your bank details each time, and you use Find a Submission with your confirmation number to view or change a scheduled payment.
Moved this year? You may owe estimates to both Maine and your other state for the part of the year you lived or earned income in each.
Paying the IRS too? Follow the federal walkthrough. Other states each have a guide of their own.

Official sources

Checked October 2026 against the Maine Revenue Services's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.