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%.

State guide Shipping rules Grocery tax Reverse formula

Quick answer

Use 6% as the starting Kentucky sales tax rate.

The calculator below lets you add tax to a price or remove tax from a receipt total. Pick a city when available, or type the exact local rate from the official source.

State base rate

Average combined

Louisville rate

6% combined

Calculator

City (optional — fills rate)

Sales tax rate — type any % (editable)

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Amount before tax

Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

Kentucky combined rates by city — 2026 reference

Louisville
Jefferson County · State 6% only — no local additions in Kentucky
6%
Lexington
Fayette County · State 6% only
6%
Bowling Green
Warren County · State 6% only
6%
Owensboro
Daviess County · State 6% only
6%
Covington
Kenton County · State 6% only
6%
Hopkinsville
Christian County · State 6% only
6%
Richmond
Madison County · State 6% only
6%
Florence
Boone County · State 6% only
6%
Georgetown
Scott County · State 6% only
6%
Frankfort
Franklin County · State 6% only
6%

ZIP and district rules can differ. Verify on Kentucky Dept. of Revenue.

Formula

How to calculate Kentucky sales tax

Multiply the taxable price by the combined state and local rate. Then add the tax amount to the original price to get the final checkout total.

Sales tax formula

Sales tax = item price x (rate / 100)

Final total = item price + sales tax

Enter the item price before tax.
Use the city rate above or type the exact local rate from the official source.
Calculate the sales tax amount and final total instantly.

Example	Formula	Tax	Total
$100 purchase in Louisville	$100.00 x 6%	$6.00	$106.00
$250 purchase in Lexington	$250.00 x 6%	$15.00	$265.00
Reverse tax from $106 in Louisville	$106 ÷ 1.06000 ≈ $100.00 pre-tax; about $6.00 was sales tax.	$100.00 before tax	$100.00 before tax

Kentucky sales tax examples

Common receipt calculations using high-search city rates.

$100 purchase in Louisville

$106 total

$100.00 × 6% = $6.00 sales tax in Louisville, Kentucky.

$250 purchase in Lexington

$265 total

$250.00 × 6% = $15.00 sales tax in Lexington, Kentucky.

Reverse tax from $106 in Louisville

$100.00 before tax

$106 ÷ 1.06000 ≈ $100.00 pre-tax; about $6.00 was sales tax.

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

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.

Kentucky combined rates by city

Combined rates vary across Kentucky. Reference cities on this page include: Louisville (6%), Lexington (6%), Bowling Green (6%), Owensboro (6%), Covington (6%), Hopkinsville (6%). ZIP codes and special districts can differ — use the official lookup linked above for address-level filing.

Common exemptions in Kentucky

Common exemptions include: Most unprepared groceries; Prescription drugs; Medical devices; Farm equipment. Restaurant meals, prepared food, and many services are often taxable even when groceries are exempt.

Online sellers and economic nexus

Out-of-state sellers that exceed $100,000 in sales OR 200 transactions in Kentucky in the prior 12 months in Kentucky generally must register and collect tax on taxable sales delivered into the state. Marketplace facilitators often remit tax on behalf of third-party sellers.

How to use this calculator

Pick a city from the list or type the combined percentage from your KY tax lookup. Enter a pre-tax amount to add sales tax, or use reverse mode to split tax from a receipt total. Businesses should validate address-level rates in certified tax software before filing returns.

Often taxable in Kentucky

General merchandise
Electronics
Clothing
Furniture
Restaurant meals

Common exemptions

Most unprepared groceries
Prescription drugs
Medical devices
Farm equipment

Common mistakes to avoid

Using only the state rate

Kentucky's 6% state rate is only the starting point. Louisville is 6% combined.

Subtracting tax from a gross total

To reverse sales tax, divide by 1 + (rate ÷ 100). Do not subtract the percentage from the tax-inclusive price.

Treating groceries and clothing the same

Exemptions differ by item. Review Kentucky rules for food, apparel, medicine, and digital goods before invoicing.

Quoting the average rate for every address

The 6% average is useful for estimates; use address-level rates for compliance and customer quotes.

Official Kentucky sales tax source

Rates and rules on this page were last reviewed in January 2026 against Kentucky Dept. of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.

Rates on this page were compared to Kentucky official Department of Revenue publications as of January 2026.
Louisville is listed at 6% combined (State 6% only — no local additions in Kentucky). Confirm ZIP-level rates before filing.
Destination-based rules usually apply to shipped orders — use the delivery address rate, not the seller's warehouse rate, unless official guidance says otherwise.

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.

What is the sales tax rate in Louisville, KY?

Louisville uses about 6% combined sales tax (State 6% only — no local additions in Kentucky). Always verify the current rate for your exact address.

Is clothing taxable in Kentucky?

Clothing and footwear are generally taxable in Kentucky at the combined state and local rate unless a specific exemption applies.

Does Kentucky charge sales tax on online purchases?

Remote sellers and marketplaces that exceed Kentucky's economic nexus threshold ($100,000 in sales OR 200 transactions in Kentucky in the prior 12 months) generally must collect Kentucky sales tax based on the delivery address.

How do I reverse Kentucky sales tax from a receipt total?

Divide the tax-inclusive total by 1 plus the combined rate as a decimal. At 6% combined: $108 ÷ 1.08 ≈ $100 before tax.

Is shipping taxable in Kentucky?

Rules differ by state. See our shipping tax calculator and Kentucky Department of Revenue guidance to learn whether delivery, freight, and handling are taxable on your order.

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Use the correct Kentucky sales tax rate

Use this page for quick Kentucky sales tax estimates, receipt checks, and reverse tax calculations. For the most accurate result, choose the closest city rate or verify the exact address-level rate with the official source, then enter that percentage in the calculator.

Open all-state calculator

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.