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Kentucky sales tax rates by ZIP code
A single statewide rate, no local sales tax.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in Kentucky
Kentucky has no local sales taxes, so the statewide rate is the rate everywhere — one of the few states where that is true.
- State base rate6%
- Local taxesNone. The state rate is the whole rate.
- ShippingTaxable either way — separate or combined with handling
- Taxing jurisdictions we track0
- ZIP codes with more than one rateNone — every ZIP code here carries a single combined rate
- Update frequencyMonthly, delivered two business days before the month begins
See the KY data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 KY rows.
What's in the Kentucky rate file
Kentucky data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official Kentucky sales tax resources
Every link below goes to an official Kentucky government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- Kentucky Department of RevenueThe agency that administers sales tax in Kentucky (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
How local tax works in Kentucky. There are no local sales and use taxes in Kentucky. A flat 6% state rate applies statewide; local occupational and licence taxes are separate and are not sales tax.
Worth knowing. A single statewide rate with no local layer, so no rate lookup is needed. Kentucky's complexity is on the base side — a long and repeatedly expanded list of taxable services.
Questions
Kentucky sales tax questions
What is the sales tax rate in Kentucky?
The statewide base rate is 6%. Kentucky has no local sales taxes, so the statewide rate is the rate everywhere — one of the few states where that is true.
Is shipping taxable in Kentucky?
Generally yes. In Kentucky a delivery charge is taxable whether you bill it on its own or roll it in with handling.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in Kentucky?
None — Kentucky has no county, city or district sales taxes, so the state rate is the entire rate across all 944 KY ZIP codes. That is rare, and it is why a single statewide number is safe here and almost nowhere else.
Where can I download Kentucky sales tax rates?
Every Sales Tax Systems edition includes Kentucky along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the KY rows in it.
Sales tax rates in other states
Kentucky is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample