Maine Business Tax Calendar: Estimated Tax Dates for Individuals and Corporations, $1,000 Threshold, Sales Tax on the 15th and Annual Report by June 1
Maine Business Tax Calendar: Estimated Tax Dates for Individuals and Corporations, $1,000 Threshold, Sales Tax on the 15th and Annual Report by June 1
Maine business taxes do not run on one annual date. Income tax estimates, sales tax returns, the Secretary of State annual report, and local property tax deadlines each follow their own schedule, and most of them cluster between January and June. This guide puts the dates in one place so you can see the full year at a glance. The maine estimated tax due dates come first, followed by the rules that decide whether you owe estimates at all.
This guide is informational content, not legal or tax advice. Tax rules change, and your situation may differ. Confirm your obligations with Maine Revenue Services and consult a qualified CPA or attorney for complex situations.
Who Pays Maine Estimated Tax
Estimated tax is Maine's pay-as-you-go system for income that no employer withholds. If you run a sole proprietorship, a general partnership, or an LLC taxed by default as a pass-through, your business profit flows to your personal Maine return, and the estimate applies to you personally. If your LLC has elected corporate treatment, or you operate a corporation, the corporate schedule below applies instead.
The $1,000 Threshold
You do not have to make estimated payments if your Maine tax liability, net of credits and withholding, is under $1,000 for the year. You also skip estimates if that liability was under $1,000 for the prior year. Meeting either test is enough.
The test looks at Maine liability after credits and withholding. It does not look at gross receipts or your federal tax. A strong year of profit can push you over the line even if your prior year was small, so recheck the numbers each year before you assume you owe nothing. A CPA can run the calculation with your actual figures.
Estimated Tax Dates for Individuals, Trusts and Estates
Individuals, trusts and estates pay in four installments, each due on the 15th day of the 4th, 6th, 9th and 13th months of the tax year. For calendar-year filers, the dates are:
- April 15: first installment (4th month)
- June 15: second installment (6th month)
- September 15: third installment (9th month)
- January 15 of the following year: fourth installment (13th month)
Your individual income tax return is due April 15 for calendar-year filers. Farmers and fishers qualify for a single estimated installment due January 15 instead of the four-payment schedule. Confirm that you meet the eligibility rules with Maine Revenue Services before you rely on that option.
Maine's individual rates run from 5.8% to 7.15%. For tax years beginning on or after January 1, 2026, a 2% surcharge applies to Maine taxable income above $1,000,000 for single filers, $750,000 for married filing separately, and $1,500,000 for married filing jointly or head of household.
Estimated Tax Dates for Corporations
Corporations and financial institutions pay on the 15th day of the 4th, 6th, 9th and 12th months. For a calendar-year corporation, the dates are:
- April 15: first installment
- June 15: second installment
- September 15: third installment
- December 15: fourth installment
Maine corporate income tax is graduated, from 3.5% on income up to $350,000 to 8.93% on income over $3,500,000, reported on Form 1120ME. Check the $1,000 test described above against your corporate liability before you decide whether estimates apply. Confirm the due date of the corporate return itself with Maine Revenue Services, because it is not part of this estimated payment schedule.
Sales Tax Returns: The 15th of the Following Month
Maine's general sales tax rate is 5.5%. Prepared food and on-premises liquor are taxed at 8%, lodging at 9%, and short-term car rentals at 10%. Sales tax returns are due on the 15th of the month after the reporting period, so March sales are due April 15 for a monthly filer. Maine Revenue Services can assign a different filing frequency, so check yours before you set a reminder (36 MRSA 1951-A). You can review your sales tax account at revenue.maine.gov, and find general tax information at Maine Revenue Services.
Maine's list of taxable services is closed. Lawn care, towing, handyman work and junk removal are not on it, so do not charge sales tax on those services unless the work involves a taxable item or activity. If a service sits near the line, ask Maine Revenue Services before you invoice.
Annual Report by June 1
Every Maine LLC and corporation files an annual report with the Secretary of State. The fee is $85, filed on Form MLLC-13 for LLCs or Form MBCA-13 for corporations. The report is due June 1 each year, and the filing window runs from January 1 to June 1. A newly formed entity's first report is due between January 1 and June 1 of the year after formation.
Foreign LLCs and foreign corporations pay $150. Domestic and foreign nonprofit corporations pay $35. You can file online through Annual Report Online, and the Secretary of State's Corporations and Commissions page has current forms.
The June 1 annual report deadline falls two weeks before the June 15 estimated payment. Set separate reminders for each.
Property Tax Status Date and BETE Applications
Maine's property tax status date is April 1, and the taxable year runs from April 1 to March 31 (36 MRSA 502). If you own business equipment, you may qualify for the Business Equipment Tax Exemption (BETE). Applications go to your municipal assessor, not to the state. They are due April 1, with an automatic extension to May 1. Some towns print May 1 as the deadline on their forms, so confirm the exact date with your local assessor's office.
Maine has 482 organized municipalities, including 23 cities, 430 towns and 29 plantations. Your assessor is in the town where the property sits, and each office runs its own process.
Paid Family and Medical Leave Remittances
Paid Family and Medical Leave (PFML) premiums are remitted quarterly (26 MRSA 850-F). Confirm the exact quarterly due dates with the agency that administers the program before you set reminders, since the state does not publish them in this guide.
Local Licenses Are Not on This Calendar
Maine has no general statewide business license and no general town license. Registering an LLC, corporation or assumed name is a filing, not a license. Licensing is by activity. Municipal officers license named activities by ordinance, and fees vary widely from town to town, so contact your city or town office. The Health Inspection Program licenses eating places, the Department of Agriculture licenses food processors, and state boards under the Department of Professional and Financial Regulation license many trades. Maine has no HVAC license and no general contractor license.
The Department of Economic and Community Development runs a free licensing assistant called Business Answers at maine.gov/businessanswers, which can help you identify the permits your activity needs. Maine's 16 counties do not license ordinary businesses.
Your Maine Business Tax Calendar at a Glance
| Date | What is due | Who it applies to |
|---|---|---|
| January 15 | Fourth individual estimate; farmer and fisher single installment; sales tax for December (monthly filers) | Individuals, trusts, estates, farmers and fishers, sales tax filers |
| April 1 | Property tax status date; BETE applications due | Owners of business equipment |
| April 15 | Individual return; first estimate; first corporate estimate; sales tax for March | Individuals, corporations, sales tax filers |
| May 1 | BETE extension date (confirm locally) | BETE filers |
| June 1 | Annual report with the Secretary of State ($85, or $150 for foreign entities) | LLCs and corporations |
| June 15 | Second individual and corporate estimates; sales tax for May | Individuals, corporations, sales tax filers |
| September 15 | Third individual and corporate estimates; sales tax for August | Individuals, corporations, sales tax filers |
| December 15 | Fourth corporate estimate; sales tax for November | Corporations, sales tax filers |
Quarterly PFML remittances and any municipal license renewals fall outside this table, so add them to your calendar separately. Sales tax filers on a different assigned frequency should adjust the sales tax entries to match.
Next Steps
Start by confirming your reporting frequency with Maine Revenue Services, pulling last year's Maine liability to test the $1,000 threshold, and marking the June 1 annual report separately from the June 15 estimate. If your business has employees, equipment, or multiple entities, a Maine CPA can map these dates to your actual obligations. The Maine Small Business Development Centers also offer free guidance for new and growing businesses.