Maine · Maine Revenue Services
Maine sales tax rates by city
5.5% statewide with no local add-ons, so every address in Maine pays the same combined rate.
- State base rate
- 5.5%
- Lowest combined
- 5.5%
- Highest combined
- 5.5%
- Metros stacked
- 1
Quick answer
The Maine state sales tax rate is 5.5%. Maine does not permit local sales taxes, so every address in the state pays the same 5.5%. Rates shown are as published for January 1, 2026.
Cities in Maine
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Portland | Cumberland County | 0% | 5.5% |
Source: Maine Revenue Services · rates as published for 2026
Maine taxability rules
What is taxed matters as much as the rate.
Maine counties
County-level rollups for the metros we cover.
How Maine administers sales tax
Rates are published by the Maine Revenue Services. With no local add-ons, sellers apply one rate statewide, which makes destination sourcing straightforward. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.