Local incentive · Kentucky
Fully Refundable Tax CreditKentucky Based Production Companies production incentives
Kentucky Based Production Companies (Kentucky) offers a fully refundable tax credit. Qualified spend earns 30-35%. Minimum spend is $125,000.
Headline rates
- Qualified spend
- 30-35%
- ATL resident
- 35%
- ATL non-resident
- 30%
- BTL resident
- 35%
- BTL non-resident
- 30%
Program details
- Minimum spend
- $125,000
- Funding cap
- $75,000,000
- Per-project cap
- $10,000,000
- Loan-out registration
- Yes
- Loan-out withholding
- 3.5%
- CPA audit required
- Yes
- Screen credit required
- Yes
- Compensation cap
- Above-the-line residents and non-residents are capped at $1,000,000 per employee.
- Sunset date
- None
A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.
Qualifying productions
AnimationDocumentariesMusic VideosGame ShowsReality TVIndustrialsScripted TVBroadwayInteractiveFeature Film
Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.
Put your incentive to work on set.
Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.
& get cards to your crew in less than 2 days.