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Short-Term Rentals in Kentucky (2026)

39 rules on the books across Kentucky, 11 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Taxes & Fees

Transient occupancy taxes, tourism fees, and other charges that hosts must collect from guests or pay to the city.

Kentucky: statewide

StatewideSome Restrictions

Kentucky imposes a statewide 1% transient room tax on all short-term lodging rentals under 30 days, including Airbnb…

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Louisville

Significant Restrictions

Louisville Metro short-term rental hosts must register with the Revenue Commission and pay the 8.5% transient room tax…

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Boone County

Some Restrictions

Boone County requires a short-term rental permit before any unincorporated-area home can be advertised or rented for…

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Bowling Green

Some Restrictions

Short-term rentals booked through online travel or rental companies in the City of Bowling Green, Kentucky owe the same…

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Campbell County

Some Restrictions

Campbell County layers three transient room taxes, 3% plus a 1% special levy plus a 1% additional levy, for a combined…

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Daviess County

Some Restrictions

Daviess County's transient room tax reaches anyone who brokers, coordinates, or otherwise arranges short-term lodging…

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Franklin County

Some Restrictions

In unincorporated Franklin County, Kentucky, short-term rentals owe a 6% transient room tax on the rent for each…

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Jessamine County

Some Restrictions

Unincorporated Jessamine County, Kentucky, imposes a 3% transient room tax on the rent for lodgings, cabins, campsites…

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Lexington

Some Restrictions

Hosting platforms operating in Lexington-Fayette County must collect and remit transient room tax on every booking they…

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Mccracken County

Some Restrictions

McCracken County's 6% transient room tax reaches short-term rentals booked through Airbnb, VRBO and similar…

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Oldham County

Some Restrictions

Oldham County Fiscal Court levies a 3% transient room tax on every hotel, motel, inn, lodge, cabin or similar…

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Owensboro

Some Restrictions

The City of Owensboro defines a short-term rental host and broker, including Airbnb, VRBO, and Expedia, under Municipal…

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Host Presence Rule

Whether your city allows only home-sharing (host on-site during the rental) versus whole-home unhosted rentals, and the enforcement process for violations.