Maine Production Tax Incentives

Overview

  • Maine offers 2 incentives, a 10-12% rebate on the first $50K in wages per employee and a 5% non-transferable, non-refundable tax credit on production spend (non-payroll) for projects spending at least $75K in state.
  • Projects must begin production within 60 days of certification approval and submit the final visual media production report within 4 weeks of project completion.

Eligible project types: Animation, commercials, documentaries, feature films, interactive media, pilots, reality TV, scripted TV, standalone postproduction, video games.

Incentive details

Type
Non-refundable, non-transferable tax credit (non-payroll) & rebate (payroll).
Rate
12% on resident labor, 10% on non-resident labor, 5% on non-payroll spend.
Uplift(s)
None
Annual Cap
None
Project Cap
None
Compensation Cap
$50K
Eligible Expenses
Expenses during pre-production, production, & postproduction and labor, up-to $50K/person, directly incurred in Maine.
Additional Info

Requirements

Minimum Spend
$75K
Local Hire Requirement
Yes - declaration of residency form required.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
Apply prior to the start of production and submit a certificate of insurance, proof of 100% financing, and demonstrate the project will benefit the state by increasing opportunities for employment and will strengthen the economy.
Audit
CPA audit is not required. The final visual media production report is due to Maine state film office within 4 weeks of project completion.

How to Apply

Application
Application Timing
Maine Film Office

STEVE LYONS, DIRECTOR, 207-624-7483, [email protected]
Film In Maine

Helpful Links

MFO_FactSheeta.pdf
Title 36, §5219-Y: Certified visual media production credit

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