Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the Kentucky Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.
Calculate sales tax on any purchase in Kentucky. The state sales tax rate is 6%, and when combined with the average local rate of 0%, the total average in Kentucky comes to 6.00%. Actual rates vary by city and county.
Kentucky Sales Tax Rates
- State Rate
- 6%
- Avg Local Rate
- 0%
- Combined Average
- 6.00%
Quick Reference
Kentucky's flat individual income tax fell from 4% to 3.5% on January 1, 2026 under the revenue triggers adopted in 2022.
State income tax: 3.5% top rate
How Kentucky's Sales Tax Stacks Up
At 6% combined (state plus average local), Kentucky's sales tax ranks 39th-highest nationally — below the national median of 7%.
Kentucky adds no local sales taxes, so the 6% state rate is exactly what you pay at the register everywhere in Kentucky.
Combined state-plus-local averages nearby: Indiana (7%); Missouri (8.445%); Ohio (7.29%); Tennessee (9.61%); Virginia (5.77%). Virginia has the lowest nearby rate at 5.77%.
Kentucky Sales Tax Table
Quick reference for common purchase amounts at the 6.00% combined average rate:
| Purchase Price | Sales Tax | Total |
|---|---|---|
| $10 | $0.60 | $10.60 |
| $25 | $1.50 | $26.50 |
| $50 | $3.00 | $53.00 |
| $100 | $6.00 | $106.00 |
| $250 | $15.00 | $265.00 |
| $500 | $30.00 | $530.00 |
| $1,000 | $60.00 | $1060.00 |
| $2,500 | $150.00 | $2650.00 |
| $5,000 | $300.00 | $5300.00 |
Understanding Kentucky Sales Tax
Sales tax in Kentucky is collected at the point of sale on most tangible goods and some services. The state portion of 6% is uniform statewide, while local jurisdictions may add their own rates, averaging 0% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.
When budgeting in Kentucky, remember that sales tax affects your purchasing power. With a median home value of $177,100 and a property tax rate of 0.83%, understanding all taxes helps you make informed financial decisions.
What Is and Is Not Taxed in Kentucky
Unprepared groceries are exempt from Kentucky state sales tax — candy, soft drinks and prepared food are taxable.
Prescription medicines are exempt in Kentucky, as they are in every state that levies a sales tax; over-the-counter drugs and most medical supplies are treated separately and are frequently taxable.
Out-of-state sellers must register and collect Kentucky tax once they cross the state's economic nexus threshold, a rule that follows from the 2018 Supreme Court decision in South Dakota v. Wayfair. Below that threshold, the buyer technically owes use tax instead.