Kentucky · Kentucky Department of Revenue
Kentucky sales tax rates by city
6% statewide with no local add-ons, so every address in Kentucky pays the same combined rate.
- State base rate
- 6%
- Lowest combined
- 6%
- Highest combined
- 6%
- Metros stacked
- 1
Quick answer
The Kentucky state sales tax rate is 6%. Kentucky does not permit local sales taxes, so every address in the state pays the same 6%. Rates shown are as published for January 1, 2026.
Cities in Kentucky
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Louisville | Jefferson County | 0% | 6% |
Source: Kentucky Department of Revenue · rates as published for 2026
Kentucky taxability rules
What is taxed matters as much as the rate.
Kentucky counties
County-level rollups for the metros we cover.
How Kentucky administers sales tax
Rates are published by the Kentucky Department of Revenue. With no local add-ons, sellers apply one rate statewide, which makes destination sourcing straightforward. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.