Maine’s incentive offers a 12% wage rebate to Maine residents, 10% to non-residents and a 5% tax credit for non-wage production spending within the state. With an unusually low minimum spend of $75,000 and no annual or project cap, the Pine Tree State welcomes features, TV, reality and animation. Maine also reimburses guests who stay for 28 days or more by exempting them from lodging taxes. Picturesque spots include Belgrade Lakes, the inspiration for local screenwriter Ernest Thompson’s “On Golden Pond.”

Information courtesy of EP Financial Solutions, a production incentive consulting and financial services company.