Kentucky film tax incentives
Refundable tax creditRefundableUp to 35%
Kentucky offers a 30% refundable tax credit, plus an uplift worth up to 5% more, for a maximum stacked rate of roughly 35%. The credit is refundable.
At a glance
- Program type
- Refundable tax credit
- Base rate
- 30%
- Minimum spend
- None listed
- Annual program cap
- $75,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Refundable
- Application required
- Yes — pre-approval required
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Enhanced incentive counties (35% total)+5%
Estimate your credit
Green Room's free estimator applies Kentucky's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.