As a 1099 worker in Maine, you pay self-employment tax of 15.3% on 92.35% of your net earnings (this covers Social Security 12.4% and Medicare 2.9%). On top of that, you owe federal income tax at your bracket rate (10%–37%). Maine additionally charges up to 7.5% state income tax on your 1099 income.
You can deduct 50% of your SE tax from gross income, plus business expenses like mileage ($0.725/mile in 2026), phone, equipment, and home office. Most gig workers in Maine end up with an effective total tax rate of 18%–28% after deductions.