Maine Reverse Sales Tax Calculator
Maine has a flat 5.5% state sales tax with no local additions. Every city and town in Maine — Portland, Bangor, Augusta — charges the same rate. There's a notable exception: restaurant meals are taxed at 8% rather than 5.5%, and lodging at 9%. If you're reverse-calculating a Maine receipt, make sure you're using the right rate for the type of purchase.
For retail purchases (clothing, electronics, general goods), use 5.5%. For restaurant meals, use 8%. Groceries are exempt. The calculator defaults to 5.5% — adjust it to 8% if you're working with a restaurant receipt.
Current Maine Sales Tax Rates
| Component | Rate |
|---|---|
| State rate | 5.50% |
| Local rate | None |
| Combined rate | 5.50% |
What's Taxable in Maine
Maine exempts most groceries from sales tax. Prepared food — restaurant meals, food sold for immediate consumption — is taxed at a higher 8% rate (not the standard 5.5%). Prescription drugs are exempt. Lodging is taxed at 9%.
Worked Example
Any purchase in Maine totaling $63.25 at the flat 5.50% rate.
$63.25 ÷ 1.0550 = $59.95 (pre-tax price)
$63.25 − $59.95 = $3.30 (tax amount)
That's $3.30 in sales tax on a $59.95 purchase. Because Maine uses a flat rate, this calculation is the same regardless of city or county.
Frequently Asked Questions
Portland (Maine) has a flat 5.5% sales tax — Maine's statewide rate. There are no local sales taxes in Maine, so every city in the state charges 5.5% on taxable retail purchases. Note that restaurant meals are taxed at 8% in Maine, not 5.5%.
Maine applies a higher 8% rate to prepared food sold at restaurants and similar establishments. This is separate from the standard 5.5% sales tax. If you're reverse-calculating a restaurant receipt in Maine, use 8% rather than 5.5% to get the correct pre-tax amount.
Divide the total amount paid by (1 + the tax rate as a decimal). For Maine's 5.50% rate: divide by 1.0550. The result is the pre-tax price. Subtract that from the total to get the tax amount. The calculator on this page does this automatically.
Maine does not have a sales tax holiday.