Kentucky small business tax credit

Tax credit

Official program guidance

Agency: Kentucky Cabinet for Economic Development. Agency source

This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.

Check program requirements [Kentucky small business tax credit][Kentucky 2026 application timing]

Who qualifies
Most businesses with 50 or fewer full-time employees that sustain a qualifying new job for a year and invest at least $5,000 in eligible equipment or technology. [Kentucky small business tax credit]
What it’s worth
$3,500–$25,000 per year, depending on qualifying jobs and investment. [Kentucky small business tax credit]
How to claim
Submit the KSBTC Application and supporting documentation after meeting eligibility requirements. Credit applies to the return for the award year. [Kentucky small business tax credit]
Deadlines and application windows
Applications accepted throughout the year. Complete applications received by November 1, 2026 will be reviewed for 2026 eligibility; later applications may fall into 2027. [Kentucky 2026 application timing]

Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.

Official sources

Listing reviewed