Kentucky Film Incentives

The short version, in plain English. The Kentucky Film Office runs the program, and every answer below links to its official pages for the full rules and current numbers.

Up to 35%
Tax Credit on Kentucky Spending
$75M
Available Statewide Each Year
Refundable
Unused Credit Is Paid Out

The Kentucky Entertainment Incentive, Simply Put

What is it?

A state tax credit on the money your production spends in Kentucky. Any credit left over after your company’s Kentucky taxes is paid out to you.

How the incentive works →

What kinds of projects qualify?

Most film, TV, documentary, commercial, music video and video game projects, plus touring Broadway shows.

Full list in the KEI Guidelines →

How much comes back?

Up to 35% of what you spend in Kentucky. The exact rate depends on where you shoot, who you hire and the type of project. The Kentucky Film Office guidelines spell it out.

Heritage County map →KEI Guidelines →

Is my project big enough?

Each type of project has a minimum amount it must spend in Kentucky. Check the current minimums before you budget.

Minimums by project type →

How do I apply?

Apply online through the Kentucky Film Office before you spend the money you want counted. The Kentucky Film Leadership Council reviews applications on a set schedule, so check the deadlines early in your planning.

Apply online →Current deadlines →

What happens after I’m approved?

You will have deadlines to start filming, finish, and turn in an audit of your spending. The state sets the final credit amount after the audit.

The rules in detail →

Shooting in Lexington?

Lexington is home to LEX Studios, and FilmLEX helps productions with Lexington locations and permits. Ask the Kentucky Film Office which credit rate applies to your project.

Who to Call

For Contact
The incentive, applications and statewide help
Kentucky Film Office
filmkentucky.org/ContactUs
Lexington and Central Kentucky
FilmLEX
film@visitlex.com
Other regions and local film offices See our Contact page

Official Sources

Everything below comes straight from the Kentucky Film Office and the Cabinet for Economic Development. These are the pages to trust for deadlines, rules and current numbers.

Find Your Kentucky Crew

Kentucky Crew Directory

KYFilmCrew.org

A directory of Kentucky-based film and TV professionals, built by crew, for crew. Search by department and see profiles, reels and credits. Hiring Kentucky crew can raise your credit rate.

Browse KYFilmCrew →

Official State Listing

Kentucky Pro Directory

The Kentucky Film Office’s official crew and vendor directory on the state’s Location Pro platform.

Official Directory →

KYfilm.org is an independent site. The Kentucky Film Office (filmkentucky.org) runs the Kentucky Entertainment Incentive, and its website is the official source. Always confirm current rules and numbers there before you budget or apply.

Ready to Apply?

KEI applications are filed online through the Kentucky Film Office.

Apply on Location ProContact KYfilm.org

Connect on Discord

A great resource for discussing Kentucky productions — includes a dedicated Producers section

Join the Discord