Maine

Maine Film Tax Credits

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 04333-0059
 
Karen Warhola, Director
film@maine.gov
207.624.9828
 
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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.