Kentucky lodging tax on Airbnb
Verdict for Kentucky
- Airbnb collects
- State sales tax, state transient room tax and local room taxes in some cities and counties
- You may still owe
- Local room taxes Airbnb does not collect; taxes on bookings made off Airbnb
Researched from Airbnb's Kentucky tax page, the Kentucky Department of Revenue and KRS 139.200. The Department's page says Transient Room Tax returns are now filed through MyTaxes rather than the One Stop portal. Airbnb applies the state taxes to stays of 29 nights and shorter; the statute excludes stays of 30 continuous days or more. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on room rentals
Reported- Rate
- 6%
- Applies to
- Stays shorter than 30 continuous days (Airbnb applies it to reservations of 29 nights and shorter)
- Airbnb collects
- Yes
- Where to register
- —
- Source
State transient room tax
Reported- Rate
- 1%
- Applies to
- Stays shorter than 30 continuous days
- Airbnb collects
- Yes
- Where to register
- Kentucky Department of Revenue
- Source
Local transient room tax
Reported- Rate
- Varies by city and county
- Applies to
- Short stays where a city or county levies a room tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on room rentalsReported | 6% | Stays shorter than 30 continuous days (Airbnb applies it to reservations of 29 nights and shorter) | Yes | — | |
| State transient room taxReported | 1% | Stays shorter than 30 continuous days | Yes | Kentucky Department of Revenue | |
| Local transient room taxReported | Varies by city and county | Short stays where a city or county levies a room tax | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Kentucky lodging tax?
- Airbnb's Kentucky page says it collects the 6% state sales tax and the 1% state transient room tax on reservations of 29 nights and shorter. It also lists local room taxes it collects in some places, such as Lexington-Fayette County, Louisville-Jefferson County and Bowling Green.
- Do I need a state transient room tax account?
- The Kentucky Department of Revenue says hosts who rent only through Airbnb or Vrbo may not need a state transient room tax account. Hosts who take payments directly must register, report and remit on those receipts.
- What about my city or county room tax?
- Local room taxes vary. Airbnb's page says hosts remain responsible for any tax it does not list, so check with your local tax office.
Sources
- Occupancy tax collection and remittance by Airbnb in Kentucky (Tier 1, Airbnb Help Center)
- KRS 139.200: Sales tax imposed on retailers, including room rentals (Tier 1, Kentucky General Assembly)
- Transient Room Tax (Tier 1, Kentucky Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.