Production Incentives for Kentucky Based Production Companies

Welcome to the go-to spot for all things related to Kentucky Based Production Companies production incentives. As a leading destination for filmmakers, Kentucky Based Production Companies offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Fully Refundable Tax Credit to maximize your budget while supporting their local economy.

Page Updated: April 30, 2026

Incentive Type:

Fully Refundable Tax Credit

Qualifying Production Types

Animation, Documentaries, Music Videos, Game Shows, Reality TV, Industrials, Scripted TV, Broadway, Interactive, Feature Film

Sunset Date

None

Wrapbook's Rule to Remember

You must show proof that you are a Kentucky-based company to take advantage of this program.

Basic Incentive Information

• Spend: 30-35%
• Above the Line Residents: 35%
• Above the Line Non-Residents: 30%
• Below the Line Residents: 35%
• Below the Line Non-Residents: 30%
• Minimum Spend: $125,000
• Funding Cap: $75,000,000
• Project Cap: $10,000,000
• Loan Out Registration: Yes
• Loan Out Withholding: 3.5%
• CPA Audit Required: Yes
• Screen Credit Required: Yes

Compensation Cap

Above-the-line residents and non-residents are capped at $1,000,000 per employee.

In order to get the maximum return listed in ranges, check out Additional Bonuses.

Project Criteria

For approved Kentucky-based companies, the following minimum in-state spends must be met: $125,000 for a feature-length film, television program, or industrial film; $20,000 for a national touring production of a Broadway show; $10,000 for a documentary.

In order to be considered Kentucky-based, a company must have its principal location of business in Kentucky or no less than 50% of its property and payroll located in Kentucky.

Additional Bonuses

Enhanced Incentive County Bonus: a 5% bump on expenses incurred in an Enhanced Incentive County. Eligible counties can be found here.

How to Apply

Acceptance into Kentucky’s program is issued on a case-by-case basis.

The Kentucky Film Office may require that the approved company pay an administrative fee of $500 or 0.5% of the estimated amount of the tax incentive, whichever amount is greater (no ceiling).

The application fee can range from $250-$1000 based on budget size.

Applicants must also pay legal fees ranging from $1,000-$5,000 depending on the complexity of the contract with the state.

All fees must be paid at the time of filing the application.

The application is decided on by the Kentucky Economic Development Finance Authority (KEDFA), which meets on the last Thursday of each month, with the exception of November and December.

45 days prior to the KEDFA meeting, applicants should reach out to KEDFA staff to discuss eligibility. If the project is eligible, staff members will provide the project with an application.

The application must be submitted one month before the next KEDFA meeting. KEDFA will decide at the meeting whether to approve the project.

Once KEDFA approves, the project must have a Kentucky expense within 6 months of approval and must be completed within 2 years of approval.

At least 30 days before incurring costs, the project must submit a tax incentives application and supportive documents.

Additional Information

Qualifying payroll expenditures paid to above-the-line residents and non-residents are capped at $1,000,000 per employee.

Loan outs must either withhold or pay a calculated amount.

Film Office

Kentucky Film Office
500 Mero Street, 22nd Floor, Frankfort, KY 40601
Meg Fister, Executive Director
502 892 3238