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Statewide lodging tax figures cited to the state revenue department.
Kentucky's transient room tax is 1 percent of the rent on every occupancy of any suite, room, cabin, lodging, campsite, or other accommodation furnished to transients. It is in addition to the 6 percent sales tax.
The state transient room tax is also in addition to any locally assessed transient room tax.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Kentucky's transient room tax is 1 percent of the rent on every occupancy of any suite, room, cabin, lodging, campsite, or other accommodation furnished to transients. It is in addition to the 6 percent sales tax. Kentucky Department of Revenue, Transient Room Tax. As of 2026-10-09. |
| Local lodging taxes | The state transient room tax is also in addition to any locally assessed transient room tax. Kentucky Department of Revenue, Transient Room Tax. As of 2026-10-09. |
Rates are from the Kentucky revenue department, retrieved 2026-10-09. Primary sources: https://revenue.ky.gov/Business/Transient-Room-Tax/Pages/default.aspx.
Kentucky's transient room tax is 1 percent of the rent on every occupancy of any suite, room, cabin, lodging, campsite, or other accommodation furnished to transients. It is in addition to the 6 percent sales tax. Source: Kentucky Department of Revenue, Transient Room Tax, https://revenue.ky.gov/Business/Transient-Room-Tax/Pages/default.aspx, as of 2026-10-09.
The state transient room tax is also in addition to any locally assessed transient room tax. Source: Kentucky Department of Revenue, Transient Room Tax, https://revenue.ky.gov/Business/Transient-Room-Tax/Pages/default.aspx, as of 2026-10-09.
Estimates for planning; not tax/legal advice.