Maine Cannabis Tax Rate

10–20% Total Effective Tax

Administering Agency: Maine Revenue Services · Updated for 2026

14% – 14% Combined effective cannabis tax (excise + state sales + local)

Tax Breakdown

Tax	Rate	Notes
State Cannabis Excise Tax	0%	No state excise
State Sales Tax	14%	Medical pays 5.5%
Typical Local Sales Tax	0%	Average — actual rate varies by city/county
Local Cannabis Business Tax	Up to 0%	City-level cannabis-specific tax where allowed

Official source: Maine Revenue Services ↗ · rates compiled 2026-08-11 · verify current rates at the source before filing.

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How Medical Cannabis Is Taxed

Medical cannabis (Maine Medical Use of Marijuana Program) is not subject to the 14% adult-use cannabis sales tax — it pays Maine’s regular 5.5% sales tax instead. On a $100 pre-tax purchase that's roughly $8.50 less than an adult-use sale (before any local taxes, which vary by ordinance).

Maine Cannabis Tax Notes

Maine taxes adult-use cannabis with a cannabis-specific sales tax at the register — raised from 10% to 14% effective January 1, 2026 by the state budget. A weight-based excise at the cultivation level (reduced and extended to pre-rolls by 2026 legislation) is paid upstream and embedded in shelf prices. Maine has no local option cannabis tax. Medical cannabis pays the regular 5.5% sales tax instead of the 14% adult-use rate.

City Cannabis Tax Rates in Maine

Cities in Maine can layer their own cannabis business tax on top of state taxes. Here are the reported rates for major cities — use the tax calculator to model a specific purchase:

City	City Cannabis Tax	Total Effective Rate
Portland	0%	14%
Lewiston	0%	14%
Bangor	0%	14%
South Portland	0%	14%

Calculate a Maine Purchase → Compare with Another State → Maine Regulations →

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Frequently Asked Questions

What is the cannabis tax rate in Maine?

The combined effective cannabis tax in Maine ranges from 14% to 14% depending on the city. That includes a 0% state cannabis excise tax, 14% state sales tax, typical local sales tax, and any city cannabis business tax.

Does Maine exempt medical cannabis from tax?

Medical cannabis (Maine Medical Use of Marijuana Program) is not subject to the 14% adult-use cannabis sales tax — it pays Maine’s regular 5.5% sales tax instead. That works out to roughly $8.50 less per $100 pre-tax than an adult-use purchase, before any local taxes.

How much is the state cannabis excise tax in Maine?

Maine does not currently impose a state-level cannabis excise tax. Cannabis sales are subject to the 14% state sales tax where applicable.

Which agency administers cannabis tax in Maine?

Cannabis tax in Maine is administered by the Maine Revenue Services. Licensed retailers file returns and remit taxes on a regular schedule.

For informational purposes only. Not legal, tax, or financial advice. Maine cannabis tax rates change — always verify with the Maine Revenue Services and consult a licensed tax professional. Read full disclaimer