|Benefit as a % of spend||12.00|
|Financial cap per production||-|
|Do I have to register/set up a company?|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| Yes|
|Does travel to/from country/region qualify as expenditure?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| Yes|
|Criteria to access the benefit|
- - Minimum spend 75000 (in local currency)
- - Use Local cast & Crew
|When will the benefit/incentive be received?|
- - On submission of audited accounts
|Additional incentives or advantages|
- - Free use of buidings/facilities/services within jurisdiction
- - Reimbursement of 10% of the amount spent on wages for non-Maine residents. Incentive rises to 12% of the amount spent on wages for Maine residents.
Additional 5% Production Spend tax credit available.
The Maine Attraction Film Incentive Sales and Use Tax programme allows media productions to purchase almost all items necessary for the production without state sales or use taxes.
The Maine Attraction Film Incentive Fuel Tax Programme allows productions to purchase most fuel and electricity needed for production with few state taxes.
The Maine Attraction Film Incentive Long-Term Stay Programme provides a reimbursement to companies of hotel and motel tax for long-term stays (28 days or longer).
Most of Maine's state-owned lands are fee-free for media production. In addition, the State of Maine will allow visiting productions to borrow materials from the State Surplus Programme (items including office furniture, etc) to use in production offices or as props.