Production Incentives Database

Maine  

   
Incentive TypeCredit/Rebate Combo
Spend5%
Above the Line Residents12%
Above the Line Nonresidents10%
Below the Line Residents12%
Below the Line Nonresidents10%
Project Criteria$75,000 minimum instate spend requirement
Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding CapsNone
Project CapsNone
Minimum Spend$75,000
Sunset DateNone

Maine Film Office
59 State House Station, Augusta, ME 04333

Karen Carberry Warhola, Director
Phone: 207 624 9828
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
None
Getting Started
Project must provide a projected schedule for pre production, production and post-production that reflects the production will begin 60 days after certification. Applications must be made on a form prescribed and furnished by the department; provide names of principals involved, a certificate of insurance, information that demonstrates that the production is fully financed, and follow other legislative guidelines.
Screen Credit Required
Yes
Company Registration
No
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
No later than 6 weeks after completion of production, the visual media production company shall report its compliance with the Maine State Film Office and the State Tax Assessor.

The assessor shall pay those amounts to each visual media production company within 90 days of the receipt by the assessor of the visual media production company's report.
Additional Information
Compensation Cap: Qualified wages are capped at $50,000 per individual

Maine offers two production incentives:
1)The Wage Rebate- 10% (nonresident) to 12% (resident) reimbursement for wages paid to employees of a certified production

2) The Expense Tax Credit- 5% non refundable/non transferable tax credit for non-wage production expenses incurred in Maine.

Maine does not require state sales tax on purchases of most fuel and electricity for productions.

The non refundable/non transferable tax credit must be claimed within the production year.

Last updated: 11/18/2016
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@mediaservices.com.