Film Production Incentives
Tax Incentives for Film Production
Kentucky offers an aggressive package of rebates and
tax incentives for film production, making it one of the more affordable
film production locations.
Here is a brief description of what we offer:
The refundable sales tax incentives for film production now in place will remain.
Qualified productions have the option of taking advantage of either the sales tax refund incentive or a newly created incentive. The new incentive is a refundable income tax credit of up to 20% of approved expenditures.
Film production incentives are available to companies that spend at least $500,000 to produce feature films or television shows in Kentucky.
Commercials are eligible with required expenditures of $200,000.
Documentaries and Broadway productions are eligible with an expenditure minimum of $50,000.
Applications for
film production incentives will be reviewed and approved by the Kentucky Film Office, Secretary of the Tourism, Arts and Heritage Cabinet, the Finance and Administration Cabinet and the Kentucky Tourism Development Finance Authority.
Qualified expenditures include, but are not limited to, the following items:
The production script and synopsis
Set construction and operations
Wardrobe, accessories, and related services
Lease or rental of real property in Kentucky as a set location
Photography, sound synchronization, lighting, and related services
Editing and related services
Rental of equipment and
locations for filming
Vehicle leases
Food
Accommodations
Ready to apply? Download the
Kentucky Film Office Tax Credit Application
* After completion of the Tax Credit Application, please email to
Todd.Cassidy@ky.gov, or scan and fax to
502-564-1512.
Have a question about tax incentives for film production? Download our program summary here.
Kentucky Film Incentive Summary.pdf
Or contact us directly: 800-345-6591.