Incentive Calculator

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Refundable tax creditSource: Kentucky Cabinet for Economic Development· Last verified 2026-06-07
Your budget
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Production details
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Estimated incentive
Verified
$350,000
29.2% of total budget · 31.8% of qualified spend
Total budget
$1,200,000
Qualified spend
$1,100,000
Base credit
$350,000
Uplift
$0
Line-by-line — why each number is what it is
Director · $150,000$45,000
30% on non-resident labor · 30% on $150,000
Lead cast · $250,000$75,000
30% on non-resident labor · 30% on $250,000
Local crew · $400,000$140,000
35% on Kentucky resident labor · 35% on $400,000
Camera & grip rental · $180,000$54,000
30% on qualifying Kentucky expenditures · 30% on $180,000
Locations & stage · $120,000$36,000
30% on qualifying Kentucky expenditures · 30% on $120,000
Post (out of state) · $100,000—
Does not match this program's qualifying-spend definition.
Uplifts & bonuses
Enhanced Incentive CountyNot applied
Not applied — condition not met. Film entirely within a Kentucky Enhanced Incentive County and the 30% items (non-resident labor and qualifying spend) rise to 35%.
From credit to cash

A refundable credit pays out in cash even if you owe no state tax: you file, the state applies the credit to any liability, and refunds the rest. Timing depends on the audit and filing cycle.

Gross credit$350,000
Refunded as cash (above liability)$350,000

Typical timing: ~12 months after audit/filing.

  • • Minimum spend: $250K feature/TV (out-of-state company) or $125K (Kentucky-based); documentaries $20K / $10K.
  • • Above-the-line wages qualify only up to the first $1M per individual. Crew without Kentucky withholding are excluded.
  • • Excludes airfare, legal/accounting, financing/completion-bond fees, contingency, online purchases, and more.
Every figure is traceable to a named rule above.
This incentive is your first money in.

Drop it into a capital stack and see how the rest of the raise — equity, pre-sales, gap — fits, and how investors get paid back.

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This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.