Side-by-side tax comparison between Maine (7.15% top rate) and Massachusetts (5% top rate).
| Salary | Maine | Massachusetts | Difference | Winner |
|---|---|---|---|---|
| $50K | $39,616 | $40,423 | +$806 | Massachusetts |
| $75K | $57,281 | $58,490 | +$1,209 | Massachusetts |
| $100K | $73,528 | $75,140 | +$1,613 | Massachusetts |
| $150K | $105,402 | $107,821 | +$2,419 | Massachusetts |
| $200K | $138,378 | $141,603 | +$3,225 | Massachusetts |
Massachusetts offers higher take-home pay at every salary level. Massachusetts's 5% top rate is more favorable than Maine's 7.15%. At $100K, the difference is $1,613/year — that’s $134/month.
However, cost of living matters. Maine has a cost index of 98 while Massachusetts is at 118. After adjusting for cost of living, the gap narrows significantly.