Maine film tax incentive

What Maine actually pays

Only usable against your own liability in that state. For most independent productions that is worth close to nothing.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

≥$75,000 in qualifying Maine visual media production expenses; DECD certification required before production; expenses must be incurred in Maine. Two-part benefit: cash wage reimbursement (12% resident / 10% non-resident on first $50K of wages per individual) + 5% non-refundable income tax credit on non-wage Maine production expenses.

• Animation
• Documentary
• Music Video
• Scripted TV
• Feature Film
• Reality / Unscripted

Other state programs

Separate incentives Maine runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Film in Maine Reimbursement Grant Pilot Program

  Tiered base: 25% ME-resident wages, 20% non-resident wages (first $75K/person incl. loan-outs), 25% non-payroll spend paid to ME vendors. Discretionary, competitive pilot grant; ~2 awards, $350K project cap.

  Minimum spend: $1M

  20%–25%

• Extended-Stay Exemption from Rental of Living Quarters Tax

  Minimum spend: N/A

  9%

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

• LEF/CIFF Fellowship

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Points North Fellowship

• Ellis-Beauregard Foundation Documentary Film Award

How to apply

Register your production with the Maine Film Office (DECD) BEFORE production to obtain a visual media production certificate (5 M.R.S. §13090-L). Wage reimbursement is filed with Maine Revenue Services after production; the 5% non-wage credit is claimed on the income tax return (Form 36 M.R.S. §5219-Y worksheet) in the year production is completed.

Common questions

What is the Maine film tax incentive rate?

Maine offers 5% on qualified in-state spend through the Visual Media Production Tax Credit. It is a non-transferable credit. Only usable against your own liability in that state. For most independent productions that is worth close to nothing.

What is the minimum spend for the Maine film incentive?

$75K total Maine visual media production expenses. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Are there city or county film incentives in Maine?

Yes — LEF/CIFF Fellowship. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Maine film incentive transferable or refundable?

Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.