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
No program cap. 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
+5% non-refundable, non-transferable tax credit
+5% non-refundable, non-transferable tax credit
Questions about the Maine Motion Picture Tax Credits Program?
Get your free copy of the Alta Almanac
The Official Handbook on U.S. Motion Picture Tax Credits for Advertisers & the Ad Industry