|Incentive Type||Credit/Rebate Combo|
|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|
|Annual Funding Caps||None|
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.
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 [email protected].