For non-Kentucky based production companies, the following minimum in-state spends must be met: $250,000 for a feature-length film, television program, or industrial film; $20,000 for a national touring production of a Broadway show; $20,000 for a documentary.

Enhanced Incentive County Bonus: a 5% bump on expenses incurred in an Enhanced Incentive County. Eligible counties can be found here.

Acceptance into Kentucky’s program is issued on a case-by-case basis. 

The Kentucky Film Office may require that the approved company pay an administrative fee of $500 or 0.5% of the estimated amount of the tax incentive, whichever amount is greater (no ceiling).

The application fee can range from $250-$1000 based on budget size.

Applicants must also pay legal fees ranging from $1,000-$5,000 depending on the complexity of the contract with the state.

All fees must be paid at the time of filing the application.

The application is decided on by the Kentucky Economic Development Finance
Authority (KEDFA), which meets on the last Thursday of each month, with the exception of November and December.

45 days prior to the KEDFA meeting, applicants should reach out to KEDFA staff to discuss eligibility. If the project is eligible, staff members will provide the project with an application.

The application must be submitted one month before the next KEDFA meeting. KEDFA will decide at the meeting whether to approve the project.

Once KEDFA approves, the project must have a Kentucky expense within 6 months of approval and must be completed within 2 years of approval.

At least 30 days before incurring costs, the project must submit a tax incentives application and supportive documents.

50% of proof of financing is required.

Fringes do not qualify in Kentucky.