Maine

(also: Maine Film Office incentive) Maine's rugged coastline, lobster fishing communities, dense forests, and authentic New England character make it one of the most recognizable regional landscapes in American film and fiction. Stephen King's Bangor and Castle Rock (fictionalized Maine) have produced some of the most beloved horror and drama of the past half-century. The rocky coast from Kittery to Quoddy Head, Acadia National Park, Portland's Old Port, and the vast Maine Woods provide a filming environment unlike any other New England state.

Eligibility

• Minimum ME spend: $75,000 qualifying Maine expenditures
• Eligible Types: Feature films, TV series, commercials, documentaries

Frequently Asked Questions

What is the Maine film tax credit?

Maine offers a 10%-12% wage rebate; 5% non-wage tax credit tax credit, structured as a Wage Reimbursement + Non-Refundable Tax Credit, with an annual program cap of No cap. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Maine film tax credit?

The Maine tax credit is 10%-12% wage rebate; 5% non-wage tax credit, structured as a Wage Reimbursement + Non-Refundable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Maine film tax credit?

Productions must meet a minimum spend threshold of $75,000 in Maine to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Maine film tax credit?

Yes. The Maine program has a program-wide cap of No cap and a per-project cap of No cap ($50,000 per-employee wage ceiling). Productions should apply early, as allocations can be limited.

How do I apply for the Maine film tax credit?

Productions typically apply through the Maine film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.