State-by-state production incentives
Maine
| Maine | |
| Incentive Type | Rebate plus non-refundable, non-transferable tax credit |
| Incentives Highlights | 12% rebate of resident wages, 10% rebate for non-resident wages, all wages capped at $1M. Maine also offers a non-transferable, non-rebatable tax credit for other production expenses, but they may not exceed for ME income taxes that would otherwise be due. |
| Eligible Projects | Films, television, pilots, series and commercials plus video games |
| Minimum Spend | $75,000 |
| Production Cap or Annual Cap | No project caps, no yearly cap, wages are capped at $50,000 per hire. |
| Application/Reporting Requirements | Productions must be pre-certified by the state, and must be fully funded. |
| Loan-Out Reg Required? | No |
| CPA Audit? | No |
Maine Film Office
Lea Girardin, Director
lea.girardin@maine.gov
t: (207) 624-9828
f: (207) 287-8070
www.filminmaine.com
The Maine Attraction Film Incentive Plan includes two components. The first is a wage based incentive offering a rebate equal to 12% of wages paid to Maine residents and 10% of wages paid to non-residents. For purposes of this incentive, wages are capped at $50,000 per individual. Second, Maine offers a 5% non-transferable tax credit on all qualified production expenses. The minimum in-state spend is $75,000.
The state also offers a credit of 5% of non-wage production expenses usable to offset Maine taxes owed within the production year.
Productions may be considered for the FAME seed capital tax credit program. The Finance Authority of Maine (“FAME”) may authorize State income tax credits to investors for up to 60% of the cash equity they provide to eligible Maine productions.
Information at: http://www.famemaine.com/files/Pages/business/businesses/equity_capital/Seed_Capital.aspx
There are no taxes on accommodations exceeding 28 days, and no location fees when filming on State lands.
The state also offers fee-free Locations, and a Surplus Property plan that provides props and production office furniture.
A database of production resources is available on the Maine website.