Maine
Rate
10%-12% wage rebate; 5% non-wage tax credit
Credit Type
Wage Reimbursement + Non-Refundable Tax Credit
Min. Spend
$75,000
Cap
No cap
Project Cap
No cap ($50,000 per-employee wage ceiling)
Budget Template
Browse All
What Films Were Shot in Maine?
Maine has attracted major film and television productions with its 10%-12% wage rebate; 5% non-wage tax credit wage reimbursement + non-refundable tax credit. Notable productions filmed in Maine include Transformers, Man of Steel, Pet Sematary.
(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
Last updated April 14, 2026
Budget Templates
Applying for the credit?
Use our budget templates to organize qualified expenses into the proper chart of accounts.
Browse TemplatesFilm Office
59 State House Station Augusta, ME 04333
Phone: 207-624-7631
