KENTUCKY
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 30%-35% Refundable Tax Credit |
| Labor | |
| Resident ATL | 35% |
| Resident BTL | 35% |
| Non-Resident ATL | 30% |
| Non-Resident BTL | 30% |
| Labor Uplifts | 5% (max 35%) on qualified labor on productions filming in an enhanced incentive county |
| Qualified Spend | |
| Spend | 30% |
Qualified expenditures must be made from businesses within the Commonwealth of Kentucky. Click here for a list of qualified expenditures. | |
| Spend Uplifts | 5% on qualified spend on productions filming in an enhanced incentive county |
| Minimum/Caps | |
| Minimum Spend | $125K-$250K (film/TV); $10K-$20K (documentaries) |
| Project Cap | $10M |
| Compensation Cap | $1M |
| Annual Cap | $75M |
| Application | |
Applications for film production incentives must be approved by the Kentucky Economic Development Finance Authority (KEDFA) and its monthly meeting. Filming or production must begin within six months of filing a final application with KEDFA. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: 4.0% Loan-out: 4.0% |
| Sunset Date | None |
Kentucky Cabinet for Economic DevelopmentTim Bates, Manager 502.564.4930 ext 154 | |