Kentucky: tax incentives, credits and advisors
Kentucky's state incentives include the refundable Kentucky Entertainment Incentive of 30% to 35% and a historic rehabilitation credit of up to 30% for homes and 20% for other properties.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Kentucky incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Kentucky film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Kentucky Entertainment Incentive | Credit (refundable) | Approved film, TV, documentary, video game and touring Broadway productions meeting minimum spend | 30% of eligible costs; 35% in Enhanced Incentive Counties or with Kentucky-resident crews; $75 million a year statewide | No; nontransferable | Yes | Active | Kentucky Cabinet for Economic Development, KEI update (Sept. 24, 2025); KRS 154.61-020 Last verified 2026-10-26 |
Kentucky historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic rehabilitation tax credit | Credit | Owner-occupied residential, tax-exempt and income-producing historic properties | Up to 30% for owner-occupied homes (max $120,000, minimum $20,000 QREs); up to 20% for other properties | Transferable: Limited: tax-exempt owners may transfer credits to a financial institution | Varies by property type (see Kentucky Heritage Council) | Active | Kentucky Heritage Council, Rehabilitation Tax Credits overview (2024) Last verified 2026-10-26 |
Kentucky angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Kentucky Angel Investment Tax Credit | Credit | Certified investors making cash investments of at least $10,000 in qualified Kentucky small businesses | Up to 40% of the investment in high-unemployment or Heritage counties, 25% elsewhere; 15-year carryforward | Transferable: Yes; may be transferred to an individual taxpayer | Not stated | Active | Kentucky Cabinet for Economic Development, KAITC Last verified 2026-10-26 |
Advisors located in Kentucky
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Common questions
Is the Kentucky film incentive transferable?
No. The Kentucky Entertainment Incentive is refundable and nontransferable, at 30% of eligible costs or 35% in Enhanced Incentive Counties or with Kentucky-resident crews.
What is the Kentucky historic tax credit for homes?
Up to 30% of qualifying rehabilitation expenses for owner-occupied homes, with a $20,000 minimum and $120,000 maximum credit.
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