Short-Term Rental Regulations in Kentucky

State Overview
Kentucky does not preempt local STR regulation. Local governments retain authority to regulate short-term rentals through zoning and licensing requirements. The state imposes a 6% State Sales Tax in addition to any local taxes.

Cities in Kentucky

City Permit Tax Rate Day Limit Primary Res.
Lexington ✓ Required 15.5% No limit Varies →
Louisville ✓ Required 15.5% + business license fee No limit Varies →

Kentucky's STR Landscape

Kentucky does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 6% State Sales Tax in addition to local taxes.

Regulation varies significantly across cities. Tax rates vary from 15.5% to 15.5% + business license fee.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city