*Minimum in-state spend depends on whether the applicant is a Kentucky-based company and on the type of project:

Kentucky-based companies must spend at least…

  • $200,000 for a feature-length film, television program, industrial film, video game, or music video
  • $200,000 for a commercial
  • $10,000 for a documentary
  • $20,000 for a national touring Broadway production.

Out-of-state companies must spend at least…

  • $400,000 for a feature-length film, television program, industrial film, video game, or music video
  • $200,000 for a commercial
  • $20,000 for a documentary
  • $20,000 for a national touring Broadway production

A company counts as Kentucky-based if its principal place of business is in Kentucky, or if at least 50% of its property and payroll is located in Kentucky.

Heritage County Bonus: productions filmed entirely in a heritage county (formerly called an Enhanced Incentive County), along with all continuous film productions, earn 35% across every category, including qualifying expenditures and non-resident labor, instead of the standard 30%. Contact the film office for the current heritage county map.

Kentucky reviews applications on a rolling, project-by-project basis.

Apply online through the Location Pro portal at kentucky.location.pro/incentive

Fees due with the application: a nonrefundable application fee of $250 (under $50,000 in combined qualifying expenditures and payroll), $500 ($50,000 to $100,000), or $1,000 (over $100,000); an administrative fee of 0.5% of the estimated incentive or $500, whichever is greater; and a nonrefundable $2,000 fee for preparing the tax incentive agreement.

After you apply, the Kentucky Film Office will review the application and notify you within 30 days whether it is complete or needs more information. The Cabinet for Economic Development then runs an economic analysis, and the Kentucky Film Leadership Council makes the final decision on your tax incentive agreement. The Council meets at least quarterly.

You will need to show proof of funding for at least 50% of the budget, with 25% of committed funds held in escrow under the applicant's name and a letter from an accredited financial institution.

Once approved, you must begin filming or production in Kentucky within 180 days, and complete it within two years of your start date.

Continuous film production is defined as a feature-length film or television series with projected qualifying spend of at least $10,000,000, which may be prorated to the production's total budget. Continuous film productions earn the 35% rate in any Kentucky county and draw from a dedicated $25,000,000 set-aside within the $75,000,000 annual cap.

Any unallocated balance of the annual cap now carries forward to the next calendar year for high-impact, continuous film, and other entertainment productions. A production scoring above 90 points in the state's economic analysis, with at least $7,500,000 in combined qualifying spend, is designated high-impact.

Loan-out companies must be registered with the Kentucky Secretary of State and either withhold or pay the calculated Kentucky income tax.

As of July 15, 2026, qualifying compensation includes fringes and per diem. Employer-paid payroll taxes, union and guild benefits, workers' comp premiums, payroll service fees, and GSA-rate per diem now qualify when incurred in Kentucky.