Select Page

Kentucky

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Interactive Media/Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Legislation

KRS § 141.383

Regulation

300 KAR 2:040

Kentucky Film Office

Kristen Branscum, Commissioner

2200 Capital Plaza Tower, 500 Mero St.

Frankfort, KY 40601

800.345.6591

KYFilmOffice@ky.gov

www.filmoffice.ky.gov

Incentive

30-35% Refundable Tax Credit

Project Criteria

35%

35%

30%

30%

$250K (film/TV); $20K (documentaries)

None

$1M (ATL); None (BTL)

Qualified Spend/Bonus

30% on qualified expenditures including, but not limited to:

  • Equipment
  • Post
  • Travel (in-state only)
  • Hotel
  • Insurance
  • Legal Fees
  • Working Meals
  • Food/Catering/Equipment

5% for filming in an "enhanced incentive county"

Program Guidelines

None

None

Yes

No

Additional Considerations

Yes

  • Non-resident: 3.5-6%
  • Loan-out: 3.5-6%

The application must be filed at least 30 days before production activity.

Check each jurisdiction for up-to-date information on production incentives. Then, use our side-by-side comparison tool to assure you’re getting the incentive that’s right for you.