Kentucky Film Tax Credit

Type of Incentive Tax credit; refundable; non-transferable
Benefit Details
  • 30% of qualifying expenses
  • 35% of wages to BTL residents
  • 35% of the first $1M in wages to ATL residents
  • 30% of wages to BTL non-residents
  • 30% of the first $1M in wages to ATL non-residents
Project Cap None
Annual Cap None
Minimum Local Spend $250,000 for Film/TV; $100,000 for Commercial; $20,000 for Documentary
Loan-Out Company Considerations Loan outs must register to do business in Kentucky.  The production company must provide documentation that withholding was made on qualified labor expenditures.
Additional Exemptions Hotel Occupancy Tax Relief Available
Sales & Use Tax Relief Available
Qualified Production Expenditures Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.  Payments to Above the Line not to exceed $100,000 per employee.  The production company must withhold on all qualified labor for which a film credit is sought.  Contact us for more details.
Sunset Date None
Film Commission Kentucky Film Office
500 Mero Street, Suite 2400
Frankfort, KY 40601Patrick Stipes
502.564.8110 ext. 159

NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.