The estate tax rates in Maine range between 8 percent and 12 percent of all estates valued over $2 million. Estates valued under $2 million are not required to pay estate tax, according to Executor's Corner.
All Maine residents are obligated to file estate tax returns, but they only need to pay taxes when the total value of the estate of the deceased exceeds $2 million. For deaths between 2006 and 2012, the old system applies, which taxes any estates valued higher than $1 million, according to Maine Revenue Services. However, the new law came into effect in 2013 and applies to any deaths after that point. Taxpayers can find tax forms on the Maine Revenue Services website.