Maine
Estate planning basics in Maine
Maine has a state estate tax, has no inheritance tax, is not a community property state, and allows a transfer on death deed for real estate. The details are below, in plain words, as Legacy Guard shows them to families in Maine.
| Estate tax | Yes. Estates over $7.16 million (2026; $7 million in 2025, adjusted yearly) pay 8 to 12 percent. |
|---|---|
| Inheritance tax | None |
| Community property | No. Maine is not a community property state. |
| Small estate limit | Affidavit for personal property up to $52,500 for deaths in 2026 (adjusted yearly), 30 days after death. |
| Transfer on death deed | Yes. Maine allows a transfer on death deed for real estate. |
| Probate | Maine probate is a county court process with an informal option; it is public and takes at least four months for creditor claims. Living trusts and transfer on death deeds are both common. |
| Homestead | Maine's homestead property tax exemption removes $25,000 of value for owner-occupants who have lived in the state a year, and the creditor homestead exemption protects a set amount of equity that rises for seniors. |
| Vehicles | No beneficiary designation on a vehicle title. A vehicle passes by the small estate affidavit or through the estate. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- Maine taxes estates above its own threshold, which is below the federal $15 million exemption. Families near the line often plan for it with gifts, trusts, or titling. Ask your attorney whether your plan accounts for it.
- A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about Maine
- Does Maine have an estate tax?
- Yes. Estates over $7.16 million (2026; $7 million in 2025, adjusted yearly) pay 8 to 12 percent.
- Does Maine have an inheritance tax?
- No. Maine does not tax what an heir receives.
- Is Maine a community property state?
- No. Maine is a common law property state. Maine probate is a county court process with an informal option; it is public and takes at least four months for creditor claims. Living trusts and transfer on death deeds are both common.
- Does Maine allow a transfer on death deed for real estate?
- Yes. Maine allows a transfer on death deed for real estate.
- What is the small estate limit in Maine?
- Affidavit for personal property up to $52,500 for deaths in 2026 (adjusted yearly), 30 days after death.
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