Jurisdiction Details | Production Incentives

Print this page | Download PDF

Kentucky

EP Services Offered

Eligible Production Types

Feature Films
Scripted Television
Reality Television
Documentaries
Animation
Video Games
Webisodes
Talk Shows
Game Shows
Live Events
Commercials

Location Production Needs

Rural
Suburban
Snow
Tropical
Beaches/Ocean
Mountains
Lakes/Rivers
Deserts
Forests
City

Legislation

KRS § 141.383

Regulation

300 KAR 2:040

The Kentucky Office of Film and Development

Jay Hall, Executive Director

100 Airport Road, 2nd Floor

Frankfort, KY 40601

502.892.3197

jay.hall@ky.gov

www.filmoffice.ky.gov

Incentive	30-35% Non-Transferable/Non-Refundable
Project Criteria	Resident ATL: 35% Resident BTL: 35% Non-Resident ATL: 30% Non-Resident BTL: 30% Minimum Spend: $250K (film/TV); $20K (documentaries) Project Cap: None Compensation Cap: $1M (ATL); None (BTL)
Qualified Spend	30% on qualified expenditures including, but not limited to: Equipment Post Travel (in-state only) Hotel Insurance Legal Fees Working Meals Food/Catering/Equipment Click here for complete list of qualified expenditures. Bonus: 5% for filming in an "enhanced incentive county"
Program Guidelines	Annual Cap: $100M Sunset Date: None Screen Credit: Yes CPA Audit: No
Additional Considerations	Loan-out Registration: Yes Income Tax Withholding: Non-resident: 3.5-6% Loan-out: 3.5-6% The application must be filed at least 30 days before production activity.