Maine film tax incentives
Hybrid programUp to 27%
Maine offers a 5% hybrid program, plus 2 uplifts worth up to 22% more, for a maximum stacked rate of roughly 27%. Minimum qualifying spend is $75,000.
At a glance
- Program type
- Hybrid program
- Base rate
- 5%
- Minimum spend
- $75,000
- Annual program cap
- No annual cap listed
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Neither
- Application required
- Yes
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Resident wage reimbursement (12%)+12%
Separate wage-reimbursement program.
- Non-resident wage reimbursement (10%)+10%
Separate wage-reimbursement program.
Caps and thresholds
Visual media company expense threshold $75K.
Estimate your credit
Green Room's free estimator applies Maine's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.