Kentucky Sales Tax Rate 2026: State and Local Guide
Review Kentucky state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.
Combined Rate
6.000%
Current combined sales tax rate shown for this page.
State Portion
6.000%
Base state sales tax component in the rate breakdown.
Local Portion
0.000%
County, city, and special district tax combined.
Focus
Rate, filing, nexus, and official links
Kentucky department of revenue resources and lookup references.
State Rate
6.000%
Base state sales tax rate.
Average Combined
0.00%
Average combined state and local rate.
Maximum Local
0.00%
Highest combined local rate shown in current guidance.
County Pages
109
County-level sales tax pages in the current location index.
Official Links
6
Forms, filing tools, lookup pages, and research links.
State Rate Breakdown
Kentucky state and local sales tax benchmark
Rate Components
State, county, city, and special district sales tax breakdown
| Component | Rate |
|---|---|
| Kentucky State Sales Tax | 6.000% |
| Combined Sales Tax Rate | 6.000% |
Average Local Rate
0.00%
Average localHighest Local Rate
0.00%
Highest localNexus Threshold
$100,000
Registration triggerCounty Directory
Browse Kentucky sales tax rates by county
Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.
Highest rate counties
Lowest rate counties
Adair
6.000%State 6.000% plus local add-ons.
View details
Allen
6.000%State 6.000% plus local add-ons.
View details
Anderson
N/AOpen county details.
View details
Ballard
6.000%State 6.000% plus local add-ons.
View details
Barren
6.000%State 6.000% plus local add-ons.
View details
Bath
6.000%State 6.000% plus local add-ons.
View details
Bell
6.000%State 6.000% plus local add-ons.
View details
Boone
6.000%State 6.000% plus local add-ons.
View details
Bourbon
6.000%State 6.000% plus local add-ons.
View details
Boyd
6.000%State 6.000% plus local add-ons.
View details
Boyle
6.000%State 6.000% plus local add-ons.
View details
Bracken
6.000%State 6.000% plus local add-ons.
View details
Breathitt
6.000%State 6.000% plus local add-ons.
View details
Breckinridge
6.000%State 6.000% plus local add-ons.
View details
Bullitt
6.000%State 6.000% plus local add-ons.
View details
Butler
6.000%State 6.000% plus local add-ons.
View details
Caldwell
6.000%State 6.000% plus local add-ons.
View details
Calloway
6.000%State 6.000% plus local add-ons.
View details
Campbell
6.000%State 6.000% plus local add-ons.
View details
Carroll
6.000%State 6.000% plus local add-ons.
View details
Carter
6.000%State 6.000% plus local add-ons.
View details
Casey
6.000%State 6.000% plus local add-ons.
View details
Christian
6.000%State 6.000% plus local add-ons.
View details
Clark
N/AOpen county details.
View details
Clay
6.000%State 6.000% plus local add-ons.
View details
Daviess
6.000%State 6.000% plus local add-ons.
View details
Edmonson
6.000%State 6.000% plus local add-ons.
View details
Elliott
6.000%State 6.000% plus local add-ons.
View details
Estill
6.000%State 6.000% plus local add-ons.
View details
Fayette
N/AOpen county details.
View details
Fleming
6.000%State 6.000% plus local add-ons.
View details
Floyd
6.000%State 6.000% plus local add-ons.
View details
Franklin
N/AOpen county details.
View details
Gallatin
6.000%State 6.000% plus local add-ons.
View details
Garrard
6.000%State 6.000% plus local add-ons.
View details
Grant
6.000%State 6.000% plus local add-ons.
View details
Graves
6.000%State 6.000% plus local add-ons.
View details
Green
6.000%State 6.000% plus local add-ons.
View details
Greenup
6.000%State 6.000% plus local add-ons.
View details
Hancock
6.000%State 6.000% plus local add-ons.
View details
Hardin
6.000%State 6.000% plus local add-ons.
View details
Harrison
6.000%State 6.000% plus local add-ons.
View details
Hart
6.000%State 6.000% plus local add-ons.
View details
Henderson
6.000%State 6.000% plus local add-ons.
View details
Henry
6.000%State 6.000% plus local add-ons.
View details
Hopkins
6.000%State 6.000% plus local add-ons.
View details
Jefferson
6.000%State 6.000% plus local add-ons.
View details
Jessamine
6.000%State 6.000% plus local add-ons.
View details
Johnson
6.000%State 6.000% plus local add-ons.
View details
Kenton
6.000%State 6.000% plus local add-ons.
View details
Knott
6.000%State 6.000% plus local add-ons.
View details
Knox
6.000%State 6.000% plus local add-ons.
View details
Larue
6.000%State 6.000% plus local add-ons.
View details
Laurel
6.000%State 6.000% plus local add-ons.
View details
Lawrence
6.000%State 6.000% plus local add-ons.
View details
Lee
6.000%State 6.000% plus local add-ons.
View details
Leslie
6.000%State 6.000% plus local add-ons.
View details
Letcher
6.000%State 6.000% plus local add-ons.
View details
Lewis
6.000%State 6.000% plus local add-ons.
View details
Lincoln
6.000%State 6.000% plus local add-ons.
View details
Livingston
6.000%State 6.000% plus local add-ons.
View details
Logan
6.000%State 6.000% plus local add-ons.
View details
Lyon
6.000%State 6.000% plus local add-ons.
View details
Madison
6.000%State 6.000% plus local add-ons.
View details
Magoffin
6.000%State 6.000% plus local add-ons.
View details
Marshall
6.000%State 6.000% plus local add-ons.
View details
Martin
6.000%State 6.000% plus local add-ons.
View details
Mason
6.000%State 6.000% plus local add-ons.
View details
McCracken
6.000%State 6.000% plus local add-ons.
View details
McCreary
6.000%State 6.000% plus local add-ons.
View details
McLean
6.000%State 6.000% plus local add-ons.
View details
Meade
6.000%State 6.000% plus local add-ons.
View details
Menifee
6.000%State 6.000% plus local add-ons.
View details
Mercer
6.000%State 6.000% plus local add-ons.
View details
Metcalfe
6.000%State 6.000% plus local add-ons.
View details
Monroe
6.000%State 6.000% plus local add-ons.
View details
Montgomery
N/AOpen county details.
View details
Morgan
6.000%State 6.000% plus local add-ons.
View details
Muhlenberg
6.000%State 6.000% plus local add-ons.
View details
Nelson
6.000%State 6.000% plus local add-ons.
View details
Nicholas
6.000%State 6.000% plus local add-ons.
View details
Ohio
6.000%State 6.000% plus local add-ons.
View details
Oldham
6.000%State 6.000% plus local add-ons.
View details
Owen
6.000%State 6.000% plus local add-ons.
View details
Owsley
6.000%State 6.000% plus local add-ons.
View details
Pendleton
6.000%State 6.000% plus local add-ons.
View details
Perry
6.000%State 6.000% plus local add-ons.
View details
Pike
6.000%State 6.000% plus local add-ons.
View details
Powell
6.000%State 6.000% plus local add-ons.
View details
Pulaski
6.000%State 6.000% plus local add-ons.
View details
Robertson
6.000%State 6.000% plus local add-ons.
View details
Rockcastle
6.000%State 6.000% plus local add-ons.
View details
Rowan
6.000%State 6.000% plus local add-ons.
View details
Scott
6.000%State 6.000% plus local add-ons.
View details
Shelby
6.000%State 6.000% plus local add-ons.
View details
Simpson
6.000%State 6.000% plus local add-ons.
View details
Spencer
6.000%State 6.000% plus local add-ons.
View details
Taylor
6.000%State 6.000% plus local add-ons.
View details
Todd
6.000%State 6.000% plus local add-ons.
View details
Trigg
N/AOpen county details.
View details
Trimble
6.000%State 6.000% plus local add-ons.
View details
Union
6.000%State 6.000% plus local add-ons.
View details
Warren
6.000%State 6.000% plus local add-ons.
View details
Washington
6.000%State 6.000% plus local add-ons.
View details
Wayne
6.000%State 6.000% plus local add-ons.
View details
Webster
6.000%State 6.000% plus local add-ons.
View details
Whitley
6.000%State 6.000% plus local add-ons.
View details
Wolfe
6.000%State 6.000% plus local add-ons.
View details
Woodford
N/AOpen county details.
View details
Official State Resources
Kentucky sales tax forms, e-file, lookup, and agency links
Forms
Electronic filing
Agency research
Sales Tax Holidays
Kentucky tax holiday calendar and eligible items
No Sales Tax Holiday in 2025
No Sales Tax Holiday in 2025
Taxability Matrix
Recent Kentucky taxability updates
KY Taxability Matrix Library of Definitions 2024
KYTM2024
KY Taxability Matrix Library of Definitions 2023
KYTM2023
KY Taxability Matrix Library of Definitions 2022.1
KYTM202201
KY Taxability Matrix Library of Definitions 2022
KYTM2022
KY Taxability Matrix Library of Definitions 2021
KYTM202100
KY Taxability Matrix 2020
KYTM2020
KY Taxability Matrix 2019
KYTM201900
KY Taxability Matrix 2018
KYTM201800
KY Taxability Matrix 2017
KYTM2017
KY Taxability Matrix 2016,1
KYTM201601
FAQ
Kentucky sales tax questions
What is the Kentucky state sales tax rate?
The current state-level rate shown in our tax rate table is 6.000%. Local county, city, and special district taxes can push the combined rate higher.
How many official sales tax resources are available for Kentucky?
We currently surface 6 imported official resource links for Kentucky, including forms, agency research links, e-file portals, registration links, and lookup tools.
Does Kentucky have economic nexus rules?
Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.
Where can I find holidays, forms, and taxability updates for Kentucky?
This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.