Make the numbers work before you sign the lease.
Kentucky offers meaningful incentives to companies that locate or expand operations in the Commonwealth. Here's what qualifies — and how to structure a project to capture the full benefit.
Eligible companies can receive state income tax credits or credits against state payroll tax through the Kentucky Business Investment Program (KBI), Kentucky's flagship incentive program for new and expanding business.
Who qualifies
Manufacturing
Traditional and advanced manufacturing operations.
Agriculture
Agribusiness, processing, and related operations.
Regional & National Headquarters
Corporate headquarters locating or expanding in Kentucky.
Non-Retail Services & Technology
Operations serving multi-state, national, or international markets — call centers, data processing, R&D facilities, distribution centers, and similar operations where 50%+ of revenues come from outside Kentucky.
Project thresholds
Wage detail: 90% of jobs must pay at least $9.06/hour in enhanced counties or $10.88/hour in non-enhanced counties, plus meet employee benefit minimums. Thresholds are subject to change — confirm current figures during eligibility analysis.
Not sure if your project qualifies?
Every project is different. Reach out for a no-obligation eligibility review — and if the numbers look right, we'll work together to structure the incentive package.