MAINE

Maine offers attractive film perks including two production incentives. The Wage Rebate offers 10% (nonresidents) and 12% (residents) reimbursement for wages paid to employees during production. The Expense Tax Credit offers a 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in The Pine Tree State. Maine also does not require sales tax on purchases of most fuel and electricity for film productions.

The 2010 Leonardo DiCaprio mystery thriller Shutter Island and 1998 family drama Cider House Rules utilized the rugged natural beauty of Acadia National Park as an onsite filming location. Maine offers more than mountains and vast wilderness. The steep cliffs overlooking the churning Atlantic Ocean flank the state’s east coast, boasting miles of dramatic and memorable filming destinations that could easily be used as a stand-in for rugged locations abroad.

Incentive Type

Credit/rebate combo

Incentive Amount 12% (all residents), 10% (all nonresidents)

Minimum Spend $75,000

Bonus N/A

Audit Requirements

None

Application Must provide a projected schedule for pre-production, production and postproduction reflecting production will begin 60 days after certification. Applications must be authentic from the department; provide names of principals involved, certificate of insurance, information demonstrating the production is fully financed and follow all other legislative guidelines Sales