Qualified productions can take advantage of a refundable income tax credit under the Kentucky film incentive program
- 30% of approved expenditures
- 35% of Kentucky resident labor and 30% of non-resident labor
- 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.
5 THINGS TO REMEMBER
- 35% incentive available for approved expenditures and all labor for filming in an enhanced incentive county
- Documentaries and Broadway productions are eligible with an expenditure minimum of $20,000. For a Kentucky-based company, the threshold would be $10,000.
- Kentucky does not have a yearly cap on its incentives
- The Kentucky Tourism Development Finance Authority (KTDFA) meets on the second Wednesday of every month to review and approve incentive applications
- In order to recover the incentive, you must be registered to do business with Kentucky.