Financial Incentives & Programs

Kentucky Entertainment Incentive (KEI) Program

Interested in applying, please contact CED.KEI@ky.gov

The mission of the KEI Program

The Kentucky Entertainment Incentive Program was created to attract and retain film, television, and entertainment industry investment across the Commonwealth. Through this program, Kentucky supports productions that create jobs, generate economic activity, and showcase Kentucky’s communities, workforce, and unique locations to national and international audiences. The Kentucky Film Office within Cabinet for Economic Development administers the program and serves as the Commonwealth’s primary resource for film, television, and digital media production. The Kentucky Film Incentive works to strengthen Kentucky’s creative economy by promoting the state as a premier production destination, supporting industry workforce development, and building long-term partnerships within the entertainment industry.

Non-qualified expenses are including but not limited to:

  • Expenditures made to vendors located outside of Kentucky
  • Airfare
  • KEI application and administrative fees
  • Legal and accounting expenses
  • Expenses associated with certified audit
  • Contingency expenses
  • Cast and Crew screening and wrap-up parties
  • Bank, financing and completion bond fees
  • Script publication and license fees
  • Miscellaneous expenses and fees
  • Insurance Premiums, outside of union and guild benefits and workers’ compensation insurance premiums included in Qualifying Payroll Expenditures
  • Loss/Damage Fees
  • Gifts
  • Alcohol/Tobacco
  • Publicity Fees, distribution expenses, or marketing expenses
  • Non-Resident Kit/Box Rentals
  • Online Purchases
  • Kentucky sales and use tax
  • Payments made through a vendor acting as a conduit, waypoint, or pass-through entity

 

Tax incentives awarded through the KEI program are refundable and nontransferable and may be claimed against the Approved Company's Kentucky corporate, limited liability or individual income tax. Unused credits may not be carried forward.

 

Additional Resources

KEI Approvals

KEI Application Process

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.

The Kentucky Film Leadership Council

KFLC Meeting Materials

Archived Board Books

KFLC Meeting Minutes

Archived Minutes

KFLC Advisory Memorandums
Current Board Members