Kentucky Office of Film & Development

100 Airport Road, 2nd Floor
Frankfort, KY 40601
United States
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The film and entertainment industry incentive program is in place to encourage increased production activity in Kentucky. Below is a very brief summary of the program. For detailed information please contact the Kentucky Film Office.

  • 30 - 35% Refundable Tax Credit
  • NO Cap
  • NO Sunset
  • “Above the Line” and “Below the Line” crew payroll eligible. (“Above the Line” is capped at $1 million per person)
  • Low qualifying minimum thresholds
  • Feature Film or Television Show - $250,000
  • Commercial - $100,000
  • Documentary - $20,000
  • Broadway Production - $20,000
  • Qualified expenditures include, but are not limited to, the following items
    • The production script and synopsis
    • Set construction and operations
    • Wardrobe, accessories, and related services
    • Lease or rental of real property in Kentucky as a set location
    • Photography, sound synchronization, lighting, and related services
    • Editing and related services
    • Rental of facilities and equipment
    • Vehicle leases
    • Food
    • Lodging
+1 (800) 345-6591
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Tim Bates

Film Office Manager

Michael Crabtree

Film Office Coordinator

Jay Hall

Executive Director