Type of Incentive Refundable rebate on wages paid;
Non-refundable, non-transferable tax credit on spend in state.
Benefit Details 5% tax credit for qualified spend in state (excluding wages and compensation); 10% rebate on nonresidents labor; 12% rebate on resident labor.
Project Cap None
Annual Cap None
Minimum Local Spend $75,000
Loan-Out Company Considerations None
Additional Exemptions Hotel Occupancy Tax Relief Available
Sales & Use Tax Relief Available
Qualified Production Expenditures Incurred in the State; In-State Vendors; Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.  All must meet withholding requirements.  Rebate limited to the first $50,000 of labor. Contact us for more details.
Sunset Date None
Film Commission Maine Film Office
59 State House Station
Augusta, ME 04333-0059Karen Warhola, Director
film@maine.gov
207.624.9828