2026 rates
Kentucky Sales Tax Calculator
Kentucky charges a flat 6% statewide, with no local sales taxes, so the rate is the same at every address in the state.
Sales tax by city in Kentucky
| City | Combined rate |
|---|---|
| Louisville | 6% |
| Lexington | 6% |
| Bowling Green | 6% |
| Covington | 6% |
| Owensboro | 6% |
How Kentucky sales tax works
Kentucky charges a single rate of 6% statewide with no local additions, which makes it one of the simpler states to sell into. The rate is the same in Louisville, Lexington, Bowling Green as anywhere else, so you do not need to look up the buyer's city to get the tax right.
That combined rate ranks Kentucky number 37 of 51 US jurisdictions, 0.57% below the national average of 6.57%.
The major cities in Kentucky all sit at 6%, so the rate does not move much by address within the state.
Owing tax and being required to collect it are separate questions. Kentucky sets its economic nexus threshold at $100,000 in sales into the state. Below that you generally have no obligation to register; above it you do, and the obligation applies from the point you cross rather than retroactively across the whole year. Check your own sales into Kentucky against that figure before you register anywhere.
Rates below are the published 2026 figures. Local rates change more often than state rates, so verify with the Kentucky revenue authority for a transaction of any size, and remember that the rate is only one input: whether the product is taxable at all, and whether shipping is taxable, both vary by state.
Kentucky sales tax questions
What is the sales tax rate in Kentucky?
The state rate is 6%. With local additions averaging 0%, the typical combined rate is 6%.
Does Kentucky have local sales taxes?
No. Kentucky applies a single rate statewide, so the rate does not change by city or county.
When do I have to register for sales tax in Kentucky?
Once your sales into Kentucky pass $100,000 you cross the economic nexus threshold and are generally required to register and collect. Below that there is usually no obligation.
How do I work out sales tax backwards from a total?
Divide the tax-inclusive total by one plus the combined rate to recover the pre-tax price, then subtract. At 6% you divide by 1.0600. The main calculator has a reverse mode that does this.
Is sales tax charged on shipping in Kentucky?
It depends on how the charge is presented and whether the items are taxable. Some states tax shipping when it is part of a taxable sale and others do not. Confirm the current position with the Kentucky revenue authority before setting it in your checkout.
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