State guide · Maine
Starting a Medical Practice in Maine
What physicians need to know about Maine's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
7.15%
Min. franchise tax
None
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Maine physicians may form a Professional Corporation under 13 M.R.S. Chapter 22A or a Professional LLC. All shareholders or members must be licensed Maine physicians.
Filing is with the Maine Secretary of State, Bureau of Corporations.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Maine physicians
- •File Articles of Incorporation or Certificate of Formation with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
Maine recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Maine has a graduated personal income tax with a top bracket of 7.15%. No franchise tax.
- •Top personal income tax: 7.15%
- •No franchise tax
- •5.5% sales tax statewide
Maine Board of Licensure in Medicine
Maine does not require entity registration with the Board of Licensure in Medicine for general practices. Individual physicians are licensed.
- •No general entity registration required
- •All practicing physicians must hold an active Maine medical license
Employment Law Considerations
Maine has expanding employee protections. Maine Earned Paid Leave applies to employers with 11+ employees. Maine Paid Family and Medical Leave begins benefits in 2026 with payroll contributions starting January 2025.
- •Maine Earned Paid Leave: 1 hour earned per 40 worked (employers with 11+ employees)
- •Maine Paid Family and Medical Leave: contributions began 2025, benefits 2026
- •Maine minimum wage adjusts annually with inflation
- •Non-competes restricted under Maine Act to Promote Keeping Workers in Maine
Official resources
Bookmark these official agency portals for Maine entity formation, tax registration, and medical board information.
Looking for Maine licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Maine.
View Maine licensing guide →Get the complete practice startup guide
Everything you need to launch an independent practice — free download