Incentive Summary

Tax Incentives for Film Production

Kentucky offers aggressive tax incentives for film production, making it one of the more affordable film production locations in the United States.

Below are some highlights of what we offer in Kentucky:

  • Qualified productions can take advantage of a nonrefundable and nontransferable income tax credit of 30% of approved expenditures, 35% of Kentucky resident labor and 30% of non-resident labor, or;                                                                                                

 

  • Film production incentives are available to companies that spend at least $250,000 to produce feature films or television shows in Kentucky. 

 

  • Documentaries and Broadway productions are eligible with an expenditure minimum of $20,000. For a Kentucky-based company, the threshold would be $10,000.

 

  • There is a $100,000,000 cap per year on approved incentives.  Once the total annual cap is approved, the film office cannot approve any further applications for tax incentives for that calendar year.  The cap has already been surpassed for 2018, there will be no new applications accepted for consideration this calendar year.

 

  •  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. The Kentucky Tourism Development Finance Authority meets once a month to approve incentive requests. The meetings are held at 1:00 p.m. the second Wednesday of every month at 100 Airport Road, Frankfort, KY 40601. Below are a list of dates:

 

      • January 9, 2019 
      • February 13,2019
      • March 13, 2019
      • April 10, 2019
      • May 8, 2019
      • June 12, 2019
      • July 10, 2019
      • August 14, 2019
      • September 11, 2019
      • October 9, 2019
      • November 13, 2019
      • December 11, 2019

 

Kentucky Film incentive application fees are 1/2 of 1% of the estimated Incentive amount or $500, whichever is greater.

Click here for a list of qualified expenditures.

Ready to apply? Fill out the Kentucky Film Office Tax Credit Application here.

Have a question about tax incentives for film production? Download our program summary here.

Or contact us directly:

Jay Hall
502-892-3197

Tim Bates
502-892-3238

Michael Crabtree
502-892-3237

100 Airport Road
Second Floor
Frankfort, KY 40601