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Tax Incentive and Exemption Value Estimator
The State of Maine offers a variety of tax incentives to businesses. If you are considering a new investment in Maine, this page will help you estimate the potential benefit to your business from three key programs. For specific eligibility information, please contact DECD to learn how these programs could fit your business DECDTaxIncentives@maine.gov.
Dirigo Business Incentives (Dirigo)
The Dirigo program provides a range of benefits for sector targeted businesses who are making new capital investments and worker training investments. Among other benefits, Dirigo certification provides a tax credit for eligible investments. See the Dirigo Business Incentives page for more information.
Must exceed $50,000 in eligible capital investment annually
Minimum of 3 employees completing trainings annually
Tax Exemptions
Maine state sales tax exemptions are available for manufacturing, R&D, custom computer programming, fuel & electricity, biotechnology, commercial agricultural and aquacultural production. Sales tax exemptions are applied either at the time of purchase using a certificate or as refund using a form. These programs are listed on the Maine Sales, Use & Service Provider Tax webpage. The following calculation assumes the operation’s purchase of machinery and equipment is eligible for a sales tax exemption.
The Business Equipment Tax Exemption (BETE) Program exempts certain business equipment from property taxes. See the Business Equipment Tax Relief Programs page for more information. Property tax rates vary with locality, so this calculator uses an average of 1.3%.
Estimated value of tax exemptions and credits over five years:
Ready to invest in Maine? Please contact DECDTaxIncentives@maine.gov with any questions about these programs and more information about how to apply.