Filming Incentive · United States state
Kentucky film tax incentive
Kentucky offers 30-35% as a refundable tax credit, with a minimum qualifying spend of $250,000 (film/TV) / $20,000 (docs/Broadway). That ranks #24 of 79 jurisdictions in this directory by base rate.
At-a-glance figures, not yet checked against official sources
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$300,000 – $350,000
30% base, up to 35% with uplifts of $1,000,000
A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.
Program detail
We publish the headline figures above and link straight to the offices that administer the program. Detailed tier, cap, and deadline terms are being read from Kentucky’s official program pages: until that pass lands here, confirm them with the office directly.
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget.
How Kentucky compares
Other U.S. states in this directory, ranked by base rate.
- Puerto Rico
40% on expenses + 20% on non-resident crew
Transferable Tax Credit (Act 27) · min None specified
- California
35% base (up to 45% with uplifts)
Refundable (90% paid over 5 years) · min $1M qualified California spend
- Illinois
35% (resident/vendor/post); 30% non-resident labor (max 13)
Transferable Tax Credit · min $100,000 (30+ min); $50,000 (under 30 min)
- Georgia
30%
Transferable Tax Credit · min $500,000
- Iowa
30%
Rebate (direct payment) · min $500,000 qualifying Iowa spend; $1M total budget
- New Jersey
30% standard; up to 35-40% with studio partner bonus
Transferable Tax Credit (state purchase at 95% for 2026+ approvals) · min $1,000,000 (film); $2,000,000 (digital media)
- New York
30% base (40% upstate counties)
Fully refundable · min $1M qualified NY spend ($500K upstate)
- Ohio
30%
Refundable Tax Credit · min $300,000
Film offices in Kentucky
The office that handles productions here.