Kentucky Sales Tax Rate Table
Kentucky statewide sales tax rate: 6.00%. There are no local sales taxes in Kentucky, so 6.00% applies statewide. Kentucky’s sales tax is administered by the Kentucky Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
Kentucky Sales Tax Rates at a Glance
| Statewide sales tax rate | 6.00% |
|---|---|
| Local sales taxes | No local sales taxes |
| Average local rate | None |
| Average combined rate | 6.00% |
| Administered by | Kentucky Department of Revenue |
| Registration document | Kentucky Sales and Use Tax Permit |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in Kentucky
Kentucky has no local sales tax. The 6% state rate applies uniformly at every address, so there are no county or city rates to look up. Local governments in Kentucky raise revenue through occupational licence taxes instead, which are payroll and net profit taxes rather than sales taxes.
Which Kentucky Rate Should You Charge?
With one statewide rate and no local add-ons, the rate does not change with the delivery address. Sourcing still matters for deciding whether Kentucky or another state has the claim on a sale.
What Kentucky Taxes — and What It Doesn’t
Groceries for home consumption and prescription drugs are exempt. Kentucky has significantly broadened its tax on services in recent years, bringing in a long list of previously untaxed services, so service providers should check the current enumerated list.
Look Up an Exact Kentucky Sales Tax Rate
Publishing a fixed list of every Kentucky city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes the statewide rate and the current list of taxable services. Open the official Kentucky Department of Revenue website at revenue.ky.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in Kentucky
Before you can legally charge Kentucky sales tax you need to be registered with the Kentucky Department of Revenue and hold a Kentucky Sales and Use Tax Permit. Our sales tax application service files the paperwork for you. See the Kentucky sales tax application page for what Kentucky asks for.
Ready to register in Kentucky? Apply for your Kentucky sales tax permit online – it only takes a few minutes.
Kentucky Sales Tax Rate FAQs
What is the sales tax rate in Kentucky?
The Kentucky statewide rate is 6.00%. No local sales taxes apply, so 6.00% is the rate everywhere in the state.
Do I need a permit before I collect sales tax in Kentucky?
Yes. Collecting sales tax without a valid Kentucky Sales and Use Tax Permit is not permitted in Kentucky. Register first, then start charging tax. You can apply for your Kentucky sales tax permit here.
Do remote and online sellers have to collect Kentucky sales tax?
Generally yes, once you cross Kentucky’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do Kentucky sales tax rates change?
The statewide rate changes rarely and there are no local rates to track. Confirm the current rate with the Kentucky Department of Revenue before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Tennessee sales tax rate table
- Indiana sales tax rate table
- Ohio sales tax rate table
- West Virginia sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.