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 refundable 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. Commercials are eligible with required expenditures of $100,000.

 

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

 

  • 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. 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:
    • November 8, 2017
    • December 13, 2017
    • January 10, 2018
    • February 14,2018
    • March 14, 2018
    • April 11, 2018
    • May 9, 2018
    • June 13, 2018
    • July 11, 2018
    • August 8, 2018
    • September 12, 2018
    • October 10, 2018
    • November 14, 2018
    • December 12, 2018

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