Maine Tax Credits
Key Success Factors
Application
Productions must be pre-certified by the State
Spend Requirements
$75,000
CPA Audit Required?
No
Loan-Out:
Registration/Withholding
Registration/Withholding
No / Yes
5.8-7.15%
5.8-7.15%
Residency
Both residents and non-residents qualify
Program Limits
Production Cap
None
Program Cap
First come-first served basis. No sunset date.
Payroll Cap
$75,000
Program Highlights
Tax Credit Type
Rebate / a non-refundable, non-transferable tax credit
Tax Credit Amount
10-12% rebate on payroll
Additional 5% non-refundable, non-transferable tax credit
Additional 5% non-refundable, non-transferable tax credit
Questions about the Maine Motion Picture Tax Credits Program?