Production Incentives Database

The Finance and Administration Cabinet will verify the company has fulfilled all state tax liabilities. A CPA audit is not required, however it is suggested.

Applications are no longer accepted for the Fiscal year of 2018. Applications will be acceptable after July 1st, 2019.

The Kentucky Film Office may require that the approved company pay an administrative fee of 0.5% of the estimated amount of the tax incentive or $500, whichever amount is greater

At least 30 days before incurring costs, submit a tax-incentives application that includes:
- The name and address of the applicant.
- Verification that the applicant is a Kentucky-based company.
- The production script or a detailed synopsis of the script.
- List of locations where the filming or production will occur.
- Anticipated production start and end dates.
- The total anticipated qualifying expenditures and payroll expenditures for residents and nonresidents above-the-line crew, by county.
- The total anticipated qualifying payroll expenditures for residents and nonresident below-the-line crew, by county.
- The address of a Kentucky location where the production records will be kept.
- An affirmation that if not for the production incentive the eligible company would not film or produce the production in the Commonwealth; and any other information the office may require.
Allow 30 days for the film office notification.

application must be submitted one month before the next Kentucky authority meeting (monthly)

Within one hundred eighty days of motion picture or production completion submit a detailed cost report of:
- Qualifying expenditures
- Qualifying payroll expenditures for resident and nonresident above-the-line crew by county
- Qualifying payroll expenditures for resident and nonresident below the line crew by county; and
- The final script.

**Refundable credit goes into effect Jan 1st 2022

On or after the effective date of the new rules Act, and until July 1, 2022, the
Film department shall not accept any new application for the Sales and Use tax exemption

Compensation Cap: Qualifying payroll expenditures paid to above-the-line residents and nonresidents production crew are capped at $1 million in payroll expenditures per employee.

Loan outs must either withhold or pay a calculated amount

Max amount of incentive is 35%

The incentive amounts for productions which are filmed or produced in any Kentucky county other than in an enhanced incentive county is:
- 30 percent on qualifying expenditures
- 30 percent on qualifying payroll paid to above-the-line nonresidents
- 30 percent on qualifying payroll paid to below-the-line nonresidents
- 35 percent on qualifying payroll paid to above-the-line residents
- 35 percent on qualifying payroll paid to below-the-line residents


Production must begin within two years of the date the tax incentive agreement is executed and must be completed within four years of the executed tax incentive agreement.