Maine: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Corporate income tax, Form 1120ME; graduated for tax years beginning on or after January 1, 2018: 3.5% to $350,000; 7.93% on the excess to $1,050,000; 8.33% on the excess to $3,500,000; 8.93% above $3,500,000.
Franchise or privilege
Not verified
Franchise tax applies to banks and financial institutions only (Form 1120B-ME): option 1 is 1% of Maine income plus 0.008% of Maine assets; option 2 is 0.039% of Maine assets.
Not verifiedEntity annual report
Yes
Annual report required every year; legal filing deadline June 1 (business corporations may file online through Annual Reports Online).
Return due date
Published rule
Due the same date as the federal corporate return - 15th day of the fourth month after year end (April 15, 2026 for calendar-year 2025), without regard to an extension. Fiscal years ending June 30 are due September 15. Filing is "with payment" on that date.
Extension
Not verified
Payment condition confirmed in https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1120me_gen_instr_w_cover_pg.pdf
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Due the same date as the federal corporate return - 15th day of the fourth month after year end (April 15, 2026 for calendar-year 2025), without regard to an extension. Fiscal years ending June 30 are due September 15. Filing is "with payment" on that date.
- Entity report
Entity report
Annual report required every year; legal filing deadline June 1 (business corporations may file online through Annual Reports Online).
Email me the Maine guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Maine impose a corporate income tax?
Yes. The state agency publishes the applicable rate.
When is the Maine corporate return due?
Due the same date as the federal corporate return - 15th day of the fourth month after year end (April 15, 2026 for calendar-year 2025), without regard to an extension. Fiscal years ending June 30 are due September 15. Filing is "with payment" on that date.
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