MAINE ATTRACTION FILM INCENTIVE PLAN – up to 17%
Wage Rebate 10-12% – the first $50k per employee
Resident ATL/BTL: 12%
Non-Resident ATL/BTL: 10%
Production Spend Tax Credit 5%
5% tax credit on qualified non-wage visual media production expenses for pre-production, production, and post-production.
Minimum Spend: $75K
Project Cap: None
Annual Cap: None
Sunset Date: None
Screen Credit: Yes
CPA Audit: No
The Maine Attraction Film Incentive Plan is administered by the Maine Film Office and Maine Revenue Services.
A media project that would like to receive incentives must first apply for a Maine Media Production Certificate. To apply for the program, the production company must fill out an application form (the MAFI-1 form) and file it with the Maine Film Office. The film office will review the application, and if all qualifications are met, a Maine Media Production Certificate is issued to the production company. This certificate allows the production company to apply for a reimbursement after production is complete.
When production is complete, the production company must fill out a final production report (the MAFI-2) with the Maine Film Office. After the Film Office has reviewed the final production report, the production company is then referred to Maine Revenue Services for the remainder of the process. The final production report, along with any additional forms or paperwork required by Maine Revenue Services, is submitted to MRS by the production for processing. After the production company is referred to Maine Revenue Services, the Film Office is not involved in determining the amount of any reimbursement or tax credits and does not award incentive benefits.