Maine Vehicle Excise Tax Calculator
Calculate your annual excise tax based on MSRP and vehicle age using official Maine state rates
Maine Excise Tax Rates
Maine excise tax is calculated by multiplying the MSRP by the applicable mill rate based on the vehicle’s age. The rates decrease each year as the vehicle ages.
| Vehicle Age | Mill Rate | Rate per $1,000 | Example ($25,000 MSRP) |
|---|---|---|---|
| 1st Year | 0.0240 | $24.00 | $600.00 |
| 2nd Year | 0.0175 | $17.50 | $437.50 |
| 3rd Year | 0.0135 | $13.50 | $337.50 |
| 4th Year | 0.0100 | $10.00 | $250.00 |
| 5th Year | 0.0065 | $6.50 | $162.50 |
| 6th Year & Beyond | 0.0040 | $4.00 | $100.00 |
Maine Excise Tax Overview
Calculation Example
Vehicle: 2021 SUV with MSRP of $30,000
Current Year: 2025 (4th year)
Calculation: $30,000 × 0.0100 = $300.00
Total Excise Tax: $300.00
What is Maine Excise Tax?
Excise tax is an annual local tax levied for the privilege of operating a motor vehicle on public roads in Maine. This tax has been in effect since 1925 and applies to all vehicles registered in the state, with few statutory exemptions.
How is MSRP Determined?
For new vehicles, the MSRP is found on the Monroney Label (window sticker). For used vehicles, municipalities use resources like the JD Power Official Used Car Guide, Automobile Red Book, or VIN-based software to determine the original MSRP.
When to Pay Excise Tax
Excise tax must be paid before vehicle registration. Payment is made at the local town office where the vehicle owner resides. The tax is collected annually and rates reset each January 1st.
Where Tax Revenue Goes
Municipalities use excise tax revenue toward their annual town budgets, typically spending the funds on local road maintenance, construction, and repair projects.
Heavy Truck Exemptions
Commercial vehicles registered over 26,000 pounds are taxed based on purchase price rather than MSRP. Municipalities receive state reimbursement for these vehicles using different calculations.
Minimum Tax Amounts
Maine law establishes minimum excise tax amounts: $5 for standard motor vehicles, $2.50 for bicycles with attached motors, and $15 for camper trailers. These minimums apply regardless of calculated amounts.
References
- Maine Revenue Services. (2024). Excise Tax. State of Maine. Retrieved from http://www.maine.gov/revenue/taxes/property-tax/excise-tax
- Maine State Legislature. (2024). Title 36, §1482: Excise tax. Maine Revised Statutes. Retrieved from https://www.mainelegislature.org/legis/statutes/36/title36sec1482.html
- Maine Revenue Services Property Tax Division. (2023). Motor Vehicle Excise Tax Brochure. Augusta, Maine: Maine Revenue Services.
- Town of Bar Harbor. (2024). Excise Tax Calculator. Bar Harbor Municipal Government. Retrieved from https://www.barharbormaine.gov/175/Excise-Tax-Calculator
- City of Bangor. (2023). Excise Tax Calculator. Bangor Municipal Government. Retrieved from https://www.bangormaine.gov/459/Excise-Tax-Calculator