FAQs

Kentucky has a 30%-35% Refundable Tax Credit for Feature Films, Broadway Productions, Commercials, Industrial Films, Documentaries and Television Shows.

  • For Non-Kentucky-Based Production Companies:
    • Feature Film, Industrial Film or Television Show - $250,000
    • Commercial - $100,000
    • Documentary - $20,000
    • Broadway Production - $20,000
  • For Kentucky-Based Production Companies:
    • Feature Film, Industrial Film or Television Show - $125,000
    • Commercial - $100,000
    • Documentary - $10,000
    • Broadway Production - $20,000

Kentucky does not have a yearly cap on its incentives.

Click here to apply.

Once you have submitted the application, send a copy of the script to: jay.hall@ky.gov and tbates@ky.gov and michael.crabtree@ky.gov for review.

The Kentucky Tourism Development Finance Authority (KTDFA) meets on the second Wednesday of every month to review and approve incentive applications. Applications must be received by 4:30pm EST of the last day of the previous month.

Click here for a spreadsheet of eligible costs. (Note: Air Travel, Fringes, State and Local Taxes or Per Diem are not eligible.)

To qualify all costs, productions must film in an enhanced incentive county. Click here to see a map of those counties.

Yes, however, those loan-out companies would need to register for a KY withholding account number in order to remit the withholding on those actors that do not get paid through payroll. The registration for this account is not needed months in advance, but can be applied for when the actor is hired.  Here is the link to our website for our registration section: http://revenue.ky.gov/Business/Pages/Register-Business.aspx, registration can be done online or the application can be printed, filled out and mailed in.

Regarding the filing of tax returns, per KRS 141.383 (4): “The refundable tax credit shall not apply until the taxable year in which the Secretary of State notifies the approved company of the amount of refundable credit that is available.” The company would file one tax return after the credit is approved in order to get a refund of the approved credit.

A production would only file one film incentive application. Per the statute, an approved company has 2 years from the date of the tax incentive agreement to start the motion picture or entertainment production and must have it completed no more than 4 years from the execution of the tax incentive agreement.  It is possible for the production to have expenses over multiple years. 

No. You have up to two years from your agreement date to begin production and four years to complete it.

Yes. In order to recover the incentive, you must be registered to do business with Kentucky. You can register online at http://www.sos.ky.gov/bus/business-filings/Pages/default.aspx

No. We are a state government agency and do not make recommendations of particular companies. You can locate a vendor on our Reel-Crew database by clicking here.