Kentucky Film and Production Insurance

KENTUCKY Tax Credits

As-Of: June 2026 | Tax Credit: 20-24% transferable

Kentucky offers tiered transferable tax credit ranging from 20-24% on qualified in-state production expenses, with rates rewarding higher spending. Credits are transferable, requiring monetization through sale to Kentucky businesses at typical broker rates of 85-92 cents on the dollar. Kentucky requires pre-certification and maintains annual funding allocations. Kentucky’s location appeal includes Louisville and surrounding regions offering diverse options: historic architecture, natural landscapes, and urban settings suitable for various narratives. Production costs are moderate, below competing northeastern and western states. Louisville has growing film crew infrastructure and equipment rental facilities. The combination of 20-24% transferable credits, Southeast location diversity, and moderate costs creates workable economics. The transferable structure requires planning for credit monetization and factoring broker discount. Kentucky’s film office provides location assistance. For Southeast productions with Kentucky location requirements, the credit combined with location diversity and moderate costs offers competitive value. The state has demonstrated program consistency.

Reference Dates: All information current as of June 2026. Film tax incentive programs change regularly. Verify current program details and funding availability with each state film office before finalizing location decisions. Please do your own research.