Kentucky Film Industry
Tax Incentives

A Competitive Advantage for Your Production

Kentucky offers one of the most attractive film incentive programs in the country, designed to help productions maximize budgets while delivering dynamic, high-quality results. The Kentucky Entertainment Incentive (KEI) supports a wide range of film, television, and digital media projects – making it easier to bring your production to life in the Commonwealth.

New Administrative Regulation

Notice of Amended Regulations Filed with the Legislative Research Commission
On behalf of the Kentucky Film Leadership Council and Kentucky Film Office, the Cabinet for Economic Development filed both an emergency amendment and ordinary amendment to 307 KAR 1:080, the Kentucky Entertainment Incentive Program’s administrative regulation, on July 15, 2026. The emergency amendment (307 KAR 1:080E) is effective as of the date of filing, and will be replaced by an ordinary amendment (307 KAR 1:080), which has identical language. These amendments were necessary to immediately establish and implement the updates and changes to the Kentucky Film Office, Kentucky Film Leadership Council, and Kentucky Entertainment Incentive Program (the “Program”) authorized by the General Assembly 2026 Ky. Acts ch. 194, secs. 2 through 6 (2026 SB 324). The regulation sets forth the process for obtaining incentives under the Program, including eligibility, applications, approvals, certified audit, and fee obligations as required by the General Assembly.

the emergency amendment can be found here
the ordinary amendment can be found here

A public hearing on the emergency amendment to the administrative regulation shall be held on August 24, 2026, at 11:00 a.m. Eastern Time/10:00 a.m. Central Time at the Cabinet for Economic Development, Mayo Underwood Building, 500 Mero Street, Frankfort, Kentucky 40601. Individuals interested in being heard at this hearing shall notify this agency in writing by five workdays prior to the hearing, of their intent to attend. If no notification of intent to attend the hearing is received by that date, the hearing may be canceled. This hearing is open to the public. Any person who wishes to be heard will be given an opportunity to comment on the proposed administrative regulation. A transcript of the public hearing will not be made unless a written request for a transcript is made. If you do not wish to be heard at the public hearing, you may submit written comments on the proposed administrative regulation. Written comments shall be accepted through August 31, 2026. Send written notification of intent to be heard at the public hearing or written comments on the proposed administrative regulation to the contact person.

A public hearing on the ordinary amendment to the administrative regulation shall be held on September 21, 2026, at 11:00 a.m. Eastern Time/10:00 a.m. Central Time at the Cabinet for Economic Development, Mayo Underwood Building, 500 Mero Street, Frankfort, Kentucky 40601. Individuals interested in being heard at this hearing shall notify this agency in writing by five workdays prior to the hearing, of their intent to attend. If no notification of intent to attend the hearing is received by that date, the hearing may be canceled. This hearing is open to the public. Any person who wishes to be heard will be given an opportunity to comment on the proposed administrative regulation. A transcript of the public hearing will not be made unless a written request for a transcript is made. If you do not wish to be heard at the public hearing, you may submit written comments on the proposed administrative regulation. Written comments shall be accepted through September 30, 2026. Send written notification of intent to be heard at the public hearing or written comments on the proposed administrative regulation to the contact person.

CONTACT PERSON: Matthew Wingate, General Counsel, Cabinet for Economic Development, Mayo Underwood Building, 500 Mero Street, 5th Floor, Frankfort, Kentucky 40601, phone: (502) 782-1948, fax (502) 564-3256, email: matthew.wingate@ky.gov.


Learn More About The Kentucky Entertainment Incentive

FULLY REFUNDABLE TAX CREDIT
    30-35%

ANNUAL FUNDING CAP
    $75,000,000 *Top 10 Largest Caps in the US

QUALIFYING PRODUCTIONS
  • Features     
  • Television     
  • Documentary     
  • Commercial     
  • Music Videos     
  • Video Games
  • National Touring Broadway Productions

 
START YOUR PRODUCTION IN KENTUCKY

APPLY NOW LOCATIONS CREWS
Incentive Approval Timeline
Application Deadline KFLC Approval Date
July 6, 2026 at 4:30PM ET / 3:30PM CT August 5, 2026 at 11AM ET / 10AM CT
August 7, 2026 at 4:30PM ET / 3:30PM CT September 16, 2026 at 11AM ET / 10AM CT
September 18, 2026 at 4:30PM ET / 3:30PM CT October 21, 2026 at 11AM ET / 10AM CT
October 23, 2026 at 4:30PM ET / 3:30PM CT December 9, 2026 at 11AM ET / 10AM CT
December 11, 2026 at 4:30PM ET / 3:30PM CT January 13, 2027 at 11AM ET / 10AM CT
February 5, 2027 at 4:30PM ET / 3:30PM CT March 17, 2027 at 11AM ET / 10AM CT
April 2, 2027 at 4:30PM ET / 3:30PM CT May 19, 2027 at 11AM ET / 10AM CT
June 4, 2027 at 4:30PM ET / 3:30PM CT July 14, 2027 at 11AM ET / 10AM CT
August 6, 2027 at 4:30PM ET / 3:30PM CT September 15, 2027 at 11AM ET / 10AM CT
October 1, 2027 at 4:30PM ET / 3:30PM CT November 17, 2027 at 11AM ET / 10AM CT
December 5, 2027 at 4:30PM ET / 3:30PM CT January 19, 2028 at 11AM ET / 10AM CT

 
* Note: Commercials or film/tv projects deemed high impact or with budgets of at least $7.5 million and scoring above 90 points in economic analysis may be reviewed on an ongoing basis.
 
Kentucky Film Leadership Council
Current Members
Soozie Eastman, KFLC Chair
Misdee Wrigley Miller
Jeremy Winton
Steve Zahn
Jeff Noel, Secretary, Cabinet for Economic Development
Jamie Link, Secretary, Kentucky Education and Labor Cabinet
Lindy Casebier, Secretary, Tourism, Arts and Heritage Cabinet
KFLC Meeting Materials
Meeting Materials and Mins
FOLLOW US
@FilmKentucky