Maine Earned Income Tax Credit Calculator
Figure basis: Official Maine Revenue ServicesThe Maine earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 50% of your federal EITC if you have no qualifying children, otherwise 25%. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the Maine rule to give your state credit. The Maine credit is refundable. Enter your details to see both your estimated federal EITC and your Maine credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from Maine Revenue Services and verified for 2026.
A single filer in Maine with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Maine credit of $1,770.56 (25% of the federal credit).
How the Maine EITC works
The Maine credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then Maine applies 50% of your federal EITC if you have no qualifying children, otherwise 25%. The Maine credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
Maine EITC = federal EITC x Maine percentage
Maine pays childless workers double
Maine's earned income tax credit runs on an unusual two-tier rule: it is 25% of the federal EITC for filers with qualifying children, but 50% of the federal credit for workers with no qualifying children. This calculator applies whichever tier matches the household you enter. The doubled rate for childless workers is deliberate, because the federal EITC barely rewards that group, so Maine tops it up harder to fill the gap.
Both tiers are refundable, meaning the credit is paid out even after your Maine tax falls to zero, and both are recent. Maine lifted its credit to these levels effective tax year 2022 (up from much smaller rates of 5% and then 12% in earlier years) and lowered the minimum age for the childless credit, so a young worker with earnings but no dependents can now claim a meaningful amount. If you have no qualifying children, do not assume the 25% headline applies to you: the 50% tier is easy to overlook and worth twice as much.
In New England, Maine's childless boost is second only to Vermont, which matches a full 100% of the federal credit for that group, while neighboring New Hampshire offers no state EITC at all and Massachusetts pays a flat 40% across the board. Confirm the current 25% and 50% rates with Maine Revenue Services before filing, since the tiers have been adjusted before and could move again.
Maine EITC: frequently asked questions
How much is the Maine earned income tax credit?
The Maine EITC is 50% of your federal EITC if you have no qualifying children, otherwise 25%. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Maine credit of about $1,770.56. Enter your own details above for your figure.
Is the Maine EITC refundable?
The Maine credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
Do I qualify for the Maine earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the Maine credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026).
How is the Maine EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then Maine applies 50% of your federal EITC if you have no qualifying children, otherwise 25%. This calculator does both steps for you.
Official sources
- Maine EITC percentage and refundability: Maine Revenue Services, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.