# Maine Film Incentives Source: https://storiara.com/incentives/us/maine Last updated: 2026-09-14 Author: Charles Hirschhorn, Storiara > Maine's visual media incentive has two parts. The state reimburses 12% of certified production wages paid to Maine residents and 10% paid to nonresidents, counting only the first $50,000 per person. Productions spending at least $75,000 in Maine also get a nonrefundable 5% income tax credit on nonwage spend. The Maine Film Office separately ran a competitive reimbursement grant pilot of up to $350,000 for projects spending $1 million or more in the state. Maine's statutory incentive is modest, and the $50,000 per-person wage limit is what keeps it that way. Say a grip earns $15,000 over a six-week show: that's under the limit, so every dollar counts. A lead actor on $400,000 contributes $50,000 to the calculation and nothing more. Low-budget features with mostly local crew get the most out of it; star-driven studio pictures get very little. ## The two pieces | Piece | Rate | Base | Form | |---|---|---|---| | Wage reimbursement, Maine residents | 12% | First $50,000 per person per production | Cash from the State Tax Assessor | | Wage reimbursement, nonresidents | 10% | First $50,000 per person per production | Cash from the State Tax Assessor | | Nonwage production credit | 5% | Other Maine production expenses, if total Maine spend is $75,000 or more | Nonrefundable Maine income tax credit, usable only in the year the production is completed | The wage piece works like a [cash rebate](https://storiara.com/glossary/cash-rebate): you don't need Maine tax liability to collect it. The 5% credit is the opposite. It can't reduce your tax below zero, it can't be transferred, and it only applies in the tax year the production wraps. A single-purpose LLC from out of state with no Maine income will usually get no value from it. "Certified production wages" include wages subject to Maine withholding, payments to temporary employee-leasing companies, and contract payments for individuals working in Maine. The nonwage credit specifically excludes any wage amount above the $50,000 limit, so you can't push the actor's remaining $350,000 into the 5% bucket. ## A $1,000,000 feature on the Maine coast A $1,000,000 feature shoots five weeks around Rockland and Camden. Maine spend: - 22 Maine crew, none above $50,000: $310,000 in certified wages - Nonresident DP at $62,000 (counts as $50,000) and two nonresident actors at $45,000 each: $140,000 counted - Nonwage Maine spend (lodging, catering, gear and truck rentals, location fees, insurance allocated to Maine): $360,000 The math: - 12% x $310,000 = $37,200 - 10% x $140,000 = $14,000 - 5% x $360,000 = $18,000 (only if the company owes that much Maine income tax) - Cash reimbursement: $51,200; potential credit: $18,000 The $12,000 of the DP's pay above the limit earns nothing in either bucket. For a $5,000,000 production the per-person limit flattens the return. Even with 60 people each hitting $50,000, the wage base tops out at $3,000,000, or $300,000 to $360,000 in reimbursement depending on the resident mix. ## Certification and payment 1. Apply for a visual media production certificate before production. The application needs the principals' contact details, a certificate of insurance, proof the project is fully financed with at least $75,000 of Maine spend, a schedule showing production begins within 60 days of certification, and agreement to an on-screen credit for Maine. 2. The department must tell you in writing within 4 weeks if you don't qualify. 3. Within 4 weeks after the production is complete, file the certified visual media production report with the Maine Film Office. 4. Within 6 weeks after that report, report certified wages to the State Tax Assessor. 5. The assessor pays within 90 days of receiving your report. Claim the 5% credit on the company's Maine return. Commercials, news, talk shows, sports, award shows, fundraising productions, and corporate or industrial content don't qualify. ## The grant pilot The Film in Maine Reimbursement Grant Pilot, funded through the Maine Office of Tourism, Outdoor Recreation and Film, targets bigger shows. A project needs $1,000,000 of qualifying labor and nonpayroll spend in Maine. The office anticipated two grants of up to $350,000 each from a $700,000 budget, with at least one going to a story set in Maine. It's competitive, scored on resident wages, Maine vendor spend, shoot days, and shoot days in a list of named counties. Winners must start principal photography within 12 months. The page lists a second round as "coming soon" without a date. Outside incentives, the fact sheet says the only film permits you'll need are in Portland and in state and national parks. ## Nearby options [Massachusetts](https://storiara.com/incentives/us/massachusetts) pays 25% on payroll plus 25% on production spend, and its payroll credit counts any salary under $1 million. [New Hampshire](https://storiara.com/incentives/us/new-hampshire) is the only state bordering Maine; check its page before you split locations. Compare with the [incentive calculator](https://storiara.com/tools/incentive-calculator), read what counts as [qualified spend](https://storiara.com/glossary/qualified-spend), and see [how film tax credits work](https://storiara.com/blog/how-film-tax-credits-work). The full list is on the [incentives hub](https://storiara.com/incentives), and Storiara's [budgeting feature](https://storiara.com/feature/budgeting) is one place to see the crew lines before you total each person's Maine wages. ## Frequently asked questions ### What is the Maine film incentive? A cash reimbursement of 12% of Maine resident wages and 10% of nonresident wages (first $50,000 per person), plus a 5% nonrefundable income tax credit on other Maine production spend for projects spending $75,000 or more. ### Does Maine cap its film incentive? The Maine Film Office fact sheet lists no annual program cap, no per-project cap, and no sunset date. The practical cap is the $50,000 per-person wage limit. ### Can a commercial use the Maine film incentive? No. The statutory definition of visual media production excludes commercial or promotional productions meant to advance a product or service, along with news, talk shows, sports, and corporate or industrial productions. ### What is the Film in Maine Reimbursement Grant? A pilot funded through the Maine Office of Tourism, Outdoor Recreation and Film for projects spending at least $1,000,000 in Maine. The office expected to award two grants of up to $350,000 each from a $700,000 budget, scored on Maine wages, vendor spend, and shoot days. ## Sources - [36 M.R.S. §6902, Visual media production reimbursement](https://legislature.maine.gov/legis/statutes/36/title36sec6902.html) - [36 M.R.S. §6901, Definitions](https://legislature.maine.gov/legis/statutes/36/title36sec6901.html) - [36 M.R.S. §5219-Y, Certified visual media production credit](https://legislature.maine.gov/legis/statutes/36/title36sec5219-Y.html) - [5 M.R.S. §13090-L, Visual media production certification](https://legislature.maine.gov/legis/statutes/5/title5sec13090-L.html) - [Reimbursement Grant Pilot Program (Maine Film Office)](https://filminmaine.com/reimbursement-grant-pilot-program/) - [Maine Film Office fact sheet](http://filminmaine.com/wp-content/uploads/2023/09/MFO_FactSheeta.pdf)