Kentucky Film Incentive Program

Program Details

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.


  • 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.