Kentucky Rental / transient occupancy tax

Rental / transient occupancy tax in Kentucky

Kentucky imposes a 1% statewide transient room tax on short-stay lodging, including rentals arranged through booking platforms; stays of 30+ continuous days are excluded. Statute text: "A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations for consideration" (KRS 142.400(2)).

Verified Source: KRS 142.400(2) · last checked 2026-10-16