Maine Production Incentives

Apply for a visual media production certificate on the forms prescribed by the department; provide a certificate of insurance for the project; demonstrate that the production intends to incur at least $75,000 of media production expenses in Maine; demonstrate that the production will benefit the people of the State by increasing opportunities for employment and strengthen the economy of the State; provide information to demonstrate the project is fully funded; supply a schedule projecting the preproduction, production, and postproduction dates showing that the production will begin within 60 days after certification; agree to include on-screen credit for the State of Maine; and within four weeks after the completion of the qualified production, submit a certified visual media production report to Department of Economic and Community Development. In order to claim the wage reimbursement, the production company must file a reimbursement application with the Maine Revenue Service within 6 weeks of filing the certified visual media production report.

All production costs incurred in Maine will qualify for the minimum spend requirement of $75,000; however, only the first $50,000 of wages paid to nonresidents and residents that are subject to Maine withholding are eligible for the wage rebate of 10% and 12%, respectively. Wages include payments to employees, performing artists, and services provided by a loan out company for work performed in Maine.

Maine currently offers two incentive programs, which are administered on a first-come, first-served basis. The first is a cash rebate equal to 10% or 12% of the first $50,000 of wages paid to each nonresident or resident, respectively. The second is a nonrefundable, nontransferable income tax credit equal to 5% of all non-wage production costs incurred in Maine. In order to participate in either program, the production company must spend at least $75,000 in Maine. Maine also offers a long-term lodging tax reimbursement on stays over 28 consecutive days. If a stay is longer than 28 consecutive days, all lodging taxes paid on the initial 28 days are reimbursed and all consecutive days thereafter are exempt.