Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Industrials, Interactive, Scripted TV, Feature Film
Sunset Date
None
Wrapbook's Rule to Remember
The credit for expenses is non-refundable and non-transferable, and it can only be used to offset the company’s Maine liability within one year.
Basic Incentive Information
- Spend5%
- Above the Line Residents12%
- Above the Line Non-Residents10%
- Below the Line Residents12%
- Below the Line Non-Residents10%
- Minimum Spend$75,000
- Funding CapNone
- Project CapNone
- Loan Out RegistrationNo
- Loan Out WithholdingNo
- CPA Audit RequiredNo
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
Contact the film office for more details.
How to Apply
Applications must be made on a form prescribed and furnished by the department, providing names of principals involved, a certificate of insurance, information that demonstrates that the production is fully financed, and follow other legislative guidelines.
Contact the film office for more details.
Additional Information
Maine offers two production incentives:
1) The Wage Rebate: 10% (non-resident) to 12% (resident) reimbursement for wages paid to employees of a certified production.
2) The Expense Tax Credit: 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in Maine.
Maine does not require state sales tax on purchases of most fuel and electricity for productions.
The non-refundable/non-transferable tax credit must be claimed within the production year.
Contact the film office for more details.
Talk to an Incentives Expert
Give us some details about your project and a specialist will be in touch to answer your questions.
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Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.