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.
Bardstown ✓ Required 10% No limit Varies →
Lexington ✓ Required 15.5% No limit Varies →
Louisville ✓ Required 15.5%+ 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 10% 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 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city