Type of Incentive Tax credit; refundable; non-transferable
Benefit Details 30% of qualified spend and Non-Resident labor.
Additional 5% available for spend in an enhanced incentive county.
35% Resident labor
Project Cap None
Annual Cap None
Minimum Local Spend $125k for feature films/television; $100k for commercials; or $10k for documentaries for a non-Kentucky-based production company.
>$250k for feature films/television; $100k for commercials; or $20k for documentaries for a Kentucky-based production company
Loan-Out Company Considerations Loan outs must register to do business in Kentucky.
Qualified Labor Resident and Nonresident
Sunset Date None
Film Commission Michael Crabtree
100 Airport Road Second Floor
Frankfort, KY 40601 michael.crabtree@ky.gov
502.892.3237