Kentucky Sales Tax — Flat and Simple
Kentucky's flat 6% rate applies uniformly across all 120 counties with no local additions. Businesses and consumers never need to look up a local rate. Groceries and prescription drugs are exempt.
Rates verified January 2026 · Source: Kentucky Dept. of Revenue
Kentucky Sales Tax Calculator 2026
Flat 6% statewide · no county or city additions · uniform across all 120 counties
Kentucky has a flat 6% state sales tax with no county or city additions. Every purchase in Kentucky — whether in Louisville, Lexington, Bowling Green, or any of the 120 counties — is taxed at exactly 6%.
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Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
Kentucky combined rates by city — 2026 reference
- 6%LouisvilleJefferson County · State 6% only — no local additions in Kentucky
- 6%LexingtonFayette County · State 6% only
- 6%Bowling GreenWarren County · State 6% only
- 6%OwensboroDaviess County · State 6% only
- 6%CovingtonKenton County · State 6% only
- 6%HopkinsvilleChristian County · State 6% only
- 6%RichmondMadison County · State 6% only
- 6%FlorenceBoone County · State 6% only
- 6%GeorgetownScott County · State 6% only
- 6%FrankfortFranklin County · State 6% only
ZIP and district rules can differ. Verify on Kentucky Dept. of Revenue.
State rate: 6%
Avg combined: 6%
Economic nexus: $100,000 in sales OR 200 transactions in Kentucky in the prior 12 months
Filing: Monthly, Quarterly, or Annual
Often taxable in Kentucky
- General merchandise
- Electronics
- Clothing
- Furniture
- Restaurant meals
Common exemptions
- Most unprepared groceries
- Prescription drugs
- Medical devices
- Farm equipment
Kentucky sales tax — frequently asked questions
What is the Kentucky sales tax rate in 2026?
Kentucky has a flat 6% sales tax statewide with no county or city additions. The rate is the same in all 120 Kentucky counties.
Are groceries exempt in Kentucky?
Yes. Most unprepared food for home consumption is exempt from Kentucky sales tax.
Does Kentucky have any local sales taxes?
No. Kentucky does not allow local sales taxes of any kind.
Sales tax calculators for other states
Nevada8.23% avgWashington9.38% avgColorado7.81% avgArizona8.37% avgOregon0%Georgia7.34% avgUtah7.19% avgTennessee9.55% avgMinnesota7.49% avgMichigan6% avgCalifornia8.72% avgTexas8.2% avgFlorida7.01% avgNew York8.52% avgIllinois8.74% avgOhio7.22% avgPennsylvania6.34% avgNorth Carolina6.99% avgVirginia5.63% avgMassachusetts6.25% avgIndiana7% avgWisconsin5.7% avgMaryland6% avgMissouri8.29% avgAlabama9.24% avgLouisiana9.56% avgSouth Carolina7.42% avgNew Jersey6.6% avgConnecticut6.35% avgArkansas9.47% avgOklahoma8.98% avgKansas8.68% avgIowa6.94% avgNebraska6.97% avgWest Virginia6.55% avgMississippi7.07% avgNew Mexico7.62% avgIdaho6.02% avgRhode Island7% avgVermont6.24% avgMaine5.5% avgHawaii4.44% avgNorth Dakota6.96% avgSouth Dakota6.4% avgAlaska0%Montana0%New Hampshire0%Delaware0%Wyoming5.44% avg
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Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official Kentucky revenue authority or a qualified professional before filing or making business decisions.