Incentives

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.

Documentaries and Broadway productions are eligible with an expenditure minimum of $20,000, for a Kentucky based company the threshold would be $10,000.

Applications for film production incentives will be reviewed and approved by the Kentucky Film Office, Secretary of the Tourism, Arts and Heritage Cabinet, the Finance and Administration Cabinet and the Kentucky Tourism Development Finance Authority. The Kentucky Tourism Development Finance Authority meets once a month to approve incentive requests. The meetings are held at 1:00 p.m. the second Wednesday of every month at 100 Airport Road, Frankfort, KY 40601. Upcoming dates below:

August 8, 2018
September 12, 2018
October 10, 2018
November 14, 2018
December 12, 2018

Click here for a list of qualified expenditures including, but not limited to, the following items:

• Production script and synopsis
• Set construction and operations
• Wardrobe, accessories, and related services
• Lease or rental of real property in Kentucky as a set location
• Photography, sound synchronization, lighting, and related services
• Editing and related services
• Rental of equipment
• Vehicle leases
• Food
• Accommodations

Ready to apply? Fill out the Kentucky Film Office Tax Credit Application here.

Have a question about tax incentives for film production? Download our program summary here.