Short-term rental rules

Kentucky short-term rental rules & taxes

State licensing and lodging taxes for Airbnb and Vrbo hosts, each with an official source.

Draft — verification in progress

General information only. Not legal or tax advice. County and city rules, HOA and condo rules, and tax rates vary and change, so confirm with your county, city and state agency, or a licensed professional, before you list. County and city rules vary.
Kentucky short-term rental rules
TopicRule (plain English)SourceStatus
State license or permitVerifying — not yet confirmed from an official source.—Verifying
Local rules (counties and cities)Verifying — not yet confirmed from an official source.—Verifying
State sales or lodging taxVerifying — not yet confirmed from an official source.—Verifying
Local tourist or occupancy taxVerifying — not yet confirmed from an official source.—Verifying
Who collects and where to fileVerifying — not yet confirmed from an official source.—Verifying
Long-stay and other exemptionsVerifying — not yet confirmed from an official source.—Verifying

Sources are official state statutes and state agency publications. Local permits, zoning, HOA rules and city taxes are not covered here.

Tools for Kentucky hosts

General information only. Not legal or tax advice. County and city rules, HOA and condo rules, and tax rates vary and change, so confirm with your county, city and state agency, or a licensed professional, before you list.