Estimate your self-employment tax in Lewiston for 2026: the 15.3% SE tax, the deductible half, federal income tax, state income tax, and quarterly payments.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Lewiston self-employed workers pay federal SE tax and federal income tax, plus Maine state income tax (5.8% to 7.15%). Maine has three income tax brackets with a top rate of 7.15%. The state indexes its brackets for inflation annually and offers a generous property tax fairness credit.
| Net Profit | SE Tax | Half-SE Deduction | Total Est. Tax | Per Quarter |
|---|---|---|---|---|
| $30,000 | $4,239 | $2,119 | $6,293 | $1,573 |
| $50,000 | $7,065 | $3,532 | $12,494 | $3,123 |
| $75,000 | $10,597 | $5,299 | $21,005 | $5,251 |
| $100,000 | $14,130 | $7,065 | $31,297 | $7,824 |
| $150,000 | $21,194 | $10,597 | $52,328 | $13,082 |
Single filer, standard deduction. Total tax = SE tax + federal income tax + Maine state tax. Estimates only.
Lewiston is the second-largest city in Maine, a former textile mill city on the Androscoggin River undergoing revival, with an economy built on healthcare, education at Bates College, manufacturing, and a growing immigrant community.
| Local Metric | Lewiston (2026 estimate) |
|---|---|
| Metro population | 37,000 |
| County / jurisdiction | Androscoggin County |
| Cost of living index (US avg = 100) | 89 |
| MIT living wage, single adult | $19.50/hour |
| MIT living wage, one earner supporting a family of four | $39.50/hour |
| Applicable minimum wage | $14.15/hour |
| Average rent, 1-bedroom | $1,200/month |
| Average rent, 2-bedroom | $1,500/month |
| Median home price | $290,000 |
| Median household income | $50,000/year |
| Combined sales tax rate | 5.5% |
| Effective property tax rate | 1.4% of value/year |
Local figures are 2026 estimates compiled from the MIT Living Wage Calculator, the C2ER Cost of Living Index, U.S. Census and Zillow housing data, and city and county sources. Verify current figures before relying on them.
The federal SE tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare), the same in Lewiston as everywhere. It applies to 92.35% of net profit; Social Security stops at $176,100 of net earnings.
Maine taxes self-employment income as ordinary income (5.8% to 7.15%), so Lewiston freelancers owe state tax on top of federal.
On $60,000 of net profit in Lewiston, estimated total tax (SE plus federal plus state) is about $15,649, or roughly $3,912 per quarter.
Lewiston does not levy a local self-employment or income tax. Business owners should still budget for any required local license.
Business expenses that lower net profit (equipment, software, home office, mileage) reduce both SE tax and income tax. The deductible half of SE tax, self-employed health insurance, and retirement contributions reduce income tax.