Kentucky Entertainment Incentive Calculator

KEI Program - Calculate your estimated Kentucky tax credit

Kentucky Entertainment Incentive

KEI Program - Up to 35%
35% KY residents | 30-35% non-residents - Refundable credit

Kentucky KEI Program Highlights

  • • 35% for KY resident wages (any county)
  • • 30% base / 35% in enhanced counties for non-residents
  • • $1M cap per ATL person
  • • Refundable but NOT transferable
  • • ALL fringe and ALL airfare excluded

Important: Fringe and Airfare Excluded

Kentucky excludes ALL fringe benefits and ALL airfare from qualified expenses. Only base wages qualify for the credit.

Production Information

Company Information

Filming Location

Credit Rate Preview

  • Production: (Enter title) (Feature Film)
  • Company: Out-of-State
  • County: Standard (30%)
  • KY Resident Rate: 35%
  • Non-Resident Rate: 30%
  • Min Spend: $250,000 | Project Cap: $10,000,000 | ATL Cap: $1,000,000/person

About the Kentucky Film Incentive

Kentucky's Entertainment Incentive (KEI) program is a refundable — and, under the current program guidelines, non-transferable — incentive. The standard rate is 30%, rising to 35% on Kentucky-resident wages (in any county) and to 35% in enhanced counties.

The credit is capped at $10 million per project within a $75 million annual program. Minimum spend is $125,000 for Kentucky-based companies and $250,000 for out-of-state companies. Above-the-line compensation is capped at $1 million per person.

Two categories are fully excluded from qualified spend: all airfare and all fringe benefits. Eligible production types include features, television, documentaries, and Broadway productions. Upload your budget above to see your estimated Kentucky credit line by line.

Credit typeRefundable (non-transferable)
Base rate30% (35% resident wages / enhanced counties)
Project cap$10M per project
Annual program$75M
Minimum spend$125K KY companies / $250K out-of-state
ATL cap$1M per person

Frequently Asked Questions

What is the Kentucky film incentive rate?

The standard rate is 30%, rising to 35% on Kentucky-resident wages and in enhanced counties under the current program guidelines.

Is the Kentucky incentive refundable or transferable?

It is refundable and non-transferable.

What is the minimum spend in Kentucky?

$125,000 for Kentucky-based companies and $250,000 for out-of-state companies.

What is excluded from the Kentucky credit?

All airfare and all fringe benefits are excluded from qualified spend.

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.