Rates verified January 2026 · Source: Maine Dept. of Revenue

Maine Sales Tax Calculator 2026

Flat 5.5% statewide · no local additions · groceries and clothing exempt

Maine has a flat 5.5% state sales tax with no local additions. The rate is the same everywhere in Maine. Groceries and clothing are both exempt from Maine sales tax.

State guide Shipping rules Grocery tax Reverse formula

Quick answer

Use 5.5% as the starting Maine sales tax rate.

The calculator below lets you add tax to a price or remove tax from a receipt total. Pick a city when available, or type the exact local rate from the official source.

State base rate

5.5%

Average combined

5.5%

Portland rate

5.5% combined

Calculator

City (optional — fills rate)

Sales tax rate — type any % (editable)

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Amount before tax

Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

Maine combined rates by city — 2026 reference

Portland
Cumberland County · State 5.5% only — no local additions in Maine
5.5%
Lewiston
Androscoggin County · State 5.5% only
5.5%
Bangor
Penobscot County · State 5.5% only
5.5%
South Portland
Cumberland County · State 5.5% only
5.5%
Auburn
Androscoggin County · State 5.5% only
5.5%
Augusta
Kennebec County · State 5.5% only
5.5%

ZIP and district rules can differ. Verify on Maine Dept. of Revenue.

Formula

How to calculate Maine sales tax

Multiply the taxable price by the combined state and local rate. Then add the tax amount to the original price to get the final checkout total.

Sales tax formula

Sales tax = item price x (rate / 100)

Final total = item price + sales tax

Enter the item price before tax.
Use the city rate above or type the exact local rate from the official source.
Calculate the sales tax amount and final total instantly.

Example	Formula	Tax	Total
$100 purchase in Portland	$100.00 x 5.5%	$5.50	$105.50
$250 purchase in Lewiston	$250.00 x 5.5%	$13.75	$263.75
Reverse tax from $105.5 in Portland	$105.5 ÷ 1.05500 ≈ $100.00 pre-tax; about $5.50 was sales tax.	$100.00 before tax	$100.00 before tax

Maine sales tax examples

Common receipt calculations using high-search city rates.

$100 purchase in Portland

$105.5 total

$100.00 × 5.5% = $5.50 sales tax in Portland, Maine.

$250 purchase in Lewiston

$263.75 total

$250.00 × 5.5% = $13.75 sales tax in Lewiston, Maine.

Reverse tax from $105.5 in Portland

$100.00 before tax

$105.5 ÷ 1.05500 ≈ $100.00 pre-tax; about $5.50 was sales tax.

State rate: 5.5%

Avg combined: 5.5%

Economic nexus: $100,000 in sales OR 200 transactions in Maine

Filing: Monthly or Quarterly

Maine Sales Tax

Maine applies a flat 5.5% rate statewide with no local additions. Both clothing and groceries are fully exempt. Note: restaurant meals and prepared food carry a higher 9% rate.

Maine combined rates by city

Combined rates vary across Maine. Reference cities on this page include: Portland (5.5%), Lewiston (5.5%), Bangor (5.5%), South Portland (5.5%), Auburn (5.5%), Augusta (5.5%). ZIP codes and special districts can differ — use the official lookup linked above for address-level filing.

Common exemptions in Maine

Common exemptions include: Groceries and food; Clothing and footwear; Prescription drugs; Medical equipment. Restaurant meals, prepared food, and many services are often taxable even when groceries are exempt.

Online sellers and economic nexus

Out-of-state sellers that exceed $100,000 in sales OR 200 transactions in Maine in Maine generally must register and collect tax on taxable sales delivered into the state. Marketplace facilitators often remit tax on behalf of third-party sellers.

How to use this calculator

Pick a city from the list or type the combined percentage from your ME tax lookup. Enter a pre-tax amount to add sales tax, or use reverse mode to split tax from a receipt total. Businesses should validate address-level rates in certified tax software before filing returns.

Often taxable in Maine

General merchandise
Electronics
Furniture
Restaurant meals (9% prepared food rate)

Common exemptions

Groceries and food
Clothing and footwear
Prescription drugs
Medical equipment

Common mistakes to avoid

Using only the state rate

Maine's 5.5% state rate is only the starting point. Portland is 5.5% combined.

Subtracting tax from a gross total

To reverse sales tax, divide by 1 + (rate ÷ 100). Do not subtract the percentage from the tax-inclusive price.

Treating groceries and clothing the same

Exemptions differ by item. Review Maine rules for food, apparel, medicine, and digital goods before invoicing.

Quoting the average rate for every address

The 5.5% average is useful for estimates; use address-level rates for compliance and customer quotes.

Official Maine sales tax source

Rates and rules on this page were last reviewed in January 2026 against Maine Dept. of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.

Rates on this page were compared to Maine official Department of Revenue publications as of January 2026.
Portland is listed at 5.5% combined (State 5.5% only — no local additions in Maine). Confirm ZIP-level rates before filing.
Destination-based rules usually apply to shipped orders — use the delivery address rate, not the seller's warehouse rate, unless official guidance says otherwise.

Maine sales tax — frequently asked questions

What is the Maine sales tax rate in 2026?

Maine has a flat 5.5% statewide with no local additions. Restaurant meals and prepared food are taxed at 9%.

Is clothing taxed in Maine?

No. Clothing and footwear are exempt from Maine sales tax.

Are groceries taxed in Maine?

No. Grocery food is exempt from Maine sales tax.

What is the sales tax rate in Portland, ME?

Portland uses about 5.5% combined sales tax (State 5.5% only — no local additions in Maine). Always verify the current rate for your exact address.

Is clothing taxable in Maine?

Many clothing and footwear items are exempt from Maine sales tax within the limits described by the state (price caps may apply). Luxury apparel, uniforms, and specialty items may still be taxable.

Does Maine charge sales tax on online purchases?

Remote sellers and marketplaces that exceed Maine's economic nexus threshold ($100,000 in sales OR 200 transactions in Maine) generally must collect Maine sales tax based on the delivery address.

How do I reverse Maine sales tax from a receipt total?

Divide the tax-inclusive total by 1 plus the combined rate as a decimal. At 5.5% combined: $108 ÷ 1.08 ≈ $100 before tax.

Is shipping taxable in Maine?

Rules differ by state. See our shipping tax calculator and Maine Department of Revenue guidance to learn whether delivery, freight, and handling are taxable on your order.

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Use the correct Maine sales tax rate

Use this page for quick Maine sales tax estimates, receipt checks, and reverse tax calculations. For the most accurate result, choose the closest city rate or verify the exact address-level rate with the official source, then enter that percentage in the calculator.

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Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official Maine revenue authority or a qualified professional before filing or making business decisions.