Kentucky sales tax
Kentucky charges a state sales tax of 6%. There are no local add-ons, so 6% is the rate everywhere in Kentucky. That combined rate is the 38th highest of the 51 US states and DC.
What is the Kentucky sales tax rate in 2026?
| Component | Rate | What it means |
|---|---|---|
| State rate | 6% | Charged everywhere in Kentucky. |
| Typical combined rate | 6% | With no local add-ons, this is the rate statewide. |
To put the numbers in a sentence: the Kentucky state rate is 6%, and with no local add-ons the combined rate is 6% statewide.
What is the sales tax rate in my county in Kentucky?
Every one of Kentucky's counties has its own page with the rate, its components, and what the rate does not cover: Kentucky sales tax by county. The rate does not vary in Kentucky, but the county pages carry the exemptions and the caps, which is where it gets complicated.
What is unusual about sales tax in Kentucky?
No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).
How do I calculate sales tax on a purchase in Kentucky?
Multiply the taxable price by the combined rate. On a $100 purchase at the typical Kentucky combined rate of 6%, the tax is $6.00, for a total of $106.00. On a $1,000 purchase the tax is $60.00.
Two things change that arithmetic. Not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.
When does a business have to collect Kentucky sales tax?
A business with a physical presence in Kentucky has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.
In Kentucky that threshold is $100,000 in sales, with no transaction-count test, measured over the previous or current calendar year. Note that exempt sales count toward the threshold in Kentucky, so you can cross it on revenue you never charged tax on.
Kentucky's original rule ($100,000 or 200 transactions, effective July 1, 2018) applied the 200-transaction count until House Bill 757 (signed April 14, 2026) removed it effective August 1, 2026, leaving a $100,000 sales-only test.
You can check your own numbers against every state with the economic nexus checker.
How do I find the exact sales tax rate for an address in Kentucky?
Use the state's own lookup rather than an average. Kentucky publishes an official rate finder at https://revenue.ky.gov/, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.
The flat truth on Kentucky sales tax
The number worth remembering is 6%, the typical combined rate, and because Kentucky has no local add-ons it is the actual rate everywhere in the state.
See also: Kentucky property tax by county and state income tax rates.
Sources
- Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)
- Kentucky official rate lookup
- Kentucky economic nexus guidance (Kentucky Department of Revenue, Sales & Use Tax page; Sales Tax Institute, "Kentucky Removes 200 Transaction Count from Nexus Consideration")
- Rates reviewed August 30, 2026. State base rates verified against each state's Department of Revenue; average local rates from the Tax Foundation and are statewide averages, not the rate at any single address. Use officialLookupUrl for an exact combined rate.