Take-home pay in Maine by business structure

At $100,000 of profit, an owner in Maine keeps $77,396 as an LLC taxed as an S corp and $73,011 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$77,396 a year

kept from $100,000 of profit as an LLC taxed as an S corp in Maine, after every tax and fee counted here. That is $7,950 more than as a C corporation.

Maine, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$26,989	$73,011	73%
Single-member LLC	$27,042	$72,958	73%
LLC taxed as an S corp most	$22,604	$77,396	77%
S corporation	$22,604	$77,396	77%
C corporation	$30,554	$69,446	69%

What Maine takes from a business owner

Maine taxes personal income in 4 brackets, from 5.8% to 9.15% (2026, single filer).maine.gov, checked Oct 20, 2026
An LLC pays the state Annual Report, $85 a yearmaine.gov, checked Oct 20, 2026.
An S corp in Maine can elect to pay the state's income tax itself, a pass-through entity tax of 7.15%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalmaine.gov.
An S corp owner on payroll pays Maine unemployment tax at 2.54% on the first $12,000 of salary in the first yearmaine.gov, checked Oct 20, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,791	$38,729	$38,704	$38,704	$36,581
$100,000	$73,011	$72,958	$77,396	$77,396	$69,446
$150,000	$104,447	$104,394	$111,514	$111,514	$97,900
$250,000	$168,843	$168,797	$178,106	$178,106	$156,339
$500,000	$302,872	$302,823	$328,884	$328,884	$298,402

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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