Kentucky Film Production Incentives
An overview of Kentucky’s current film and television production incentive program. The full program rules, production-spend requirements, official sources and an incentive estimate are in HEC Film Incentive Intelligence.
Source-backed. HEC’s record of Kentucky is read from the state’s own program documentation.
- Program Status
- Active
- Incentive Type
- Refundable tax credit
- Administering Authority
- Kentucky Economic Development Finance Authority and the Cabinet for Economic Development, with the credit administered by the Department of Revenue
- Last Source Check
- September 24, 2026
Program Overview
Kentucky currently operates the Kentucky Entertainment Incentive, a refundable tax credit, administered by the Kentucky Economic Development Finance Authority and the Cabinet for Economic Development, with the credit administered by the Department of Revenue.
Full Kentucky Intelligence
HEC Film Incentive Intelligence holds the complete Kentucky record, organized from the state’s own program documentation for production research and planning.
- Base incentive
- Maximum potential incentive
- Minimum qualified spend
- Annual program cap
- Resident labor treatment
- Non-resident labor treatment
- Additional bonuses and uplifts
- Production-type eligibility
- Application requirements
- 2 official program sources
- Incentive Estimator
- Supported — calculated from verified program rules
- Compare States
- Side by side with up to two other states
Access Full Kentucky Intelligence View Membership
Included with HEC Pro and HEC Executive membership.
Explore Filming Locations
HEC does not currently represent a filming location in Kentucky. The full portfolio is open to browse by region and property type.
Build Your Production With HEC
HEC Film Incentive Intelligence is provided for informational and production-planning purposes only. Incentive programs, funding availability, eligibility requirements and tax laws may change. Estimates are not guarantees of eligibility, approval, financing, tax treatment or incentive amounts. Productions should confirm current requirements with the applicable state agency and qualified professional advisers before making financial or production decisions. Information on this page is a public overview for research and is not a financing commitment.