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Incentives

Production Incentives Database

Incentive Type Credit/Rebate Combo
Spend 5%
Above the Line Residents 12%
Above the Line Nonresidents 10%
Below the Line Residents 12%
Below the Line Nonresidents 10%
Project Criteria $75,000 minimum instate spend requirement
Loanout Registration Required No
Loanout Withholding No
Annual Funding Caps None
Project Caps None
Minimum Spend $75,000
Sunset Date None
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 clientservices@mediaservices.com.