Headline rate 30%
Type Tax credit (refundable)
Minimum spend Minimum Kentucky qualifying spend for feature films, TV programs, industrial films, video games and music videos: $400,000 for out-of-state companies ($200,000 for Kentucky-based companies); commercials: $200,000; documentaries: $20,000 for out-of-state companies ($10,000 Kentucky-based); national t
Program cap $75 million per calendar year
Administered by Kentucky Film Office, Kentucky Cabinet for Economic Development (approvals by the Kentucky Film Leadership Council)
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.