Short-Term Rental Laws in Louisville, KY (2026)
Louisville Metro requires every short-term rental to be registered annually with the Office of Planning ($250 per unit per year). In residential zones (and office-residential zones within traditional-neighborhood form districts) an STR must be the owner's primary residence unless the owner wins a discretionary Conditional Use Permit, which is subject to a 600-foot separation rule from other CUP STRs; most commercial and office zones allow any STR with registration only. Lodging taxes total 15.5% (6% state sales + 1% state transient room + 8.5% Metro transient room tax), largely collected by the booking platforms.
Reviewed by the STR Rule Watch research team against 9 official sources. How we verify data
Louisville STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | Yes |
| Permit name | Short Term Rental Annual Registration |
| Permit fee | $250 |
| Renewal | Annual |
| Owner occupancy required | Yes |
| Primary residence only | No |
| Total occupancy taxes | ~15.5% of gross revenue |
| Enforcement | Enforced by the Office of Planning/Codes & Regulations, largely complaint-driven via Metro311 ("Report Issue Online or by calling 311") with an escalating civil-penalty schedule where each day may be a separate offense. Advertising an unregistered STR is itself a violation ($125/day after a first-offense warning), and the Director may order a hosting platform to remove listings with invalid, expired, or revoked registration numbers within ten business days. The Planning Director shall revoke a registration if the property draws two or more substantiated civil and/or criminal complaints within 12 months (appealable to the Board of Zoning Adjustment). Registrations cannot be issued or renewed while penalties, fines, or Metro liens are outstanding, and public LOJIC maps show registered STRs and CUP eligibility. Hosts must also register with the Louisville Metro Revenue Commission for transient room and occupational license taxes. |
| Current rules effective | 2023-09-28 |
What will guests pay in taxes on a Louisville stay?
Itemized occupancy taxes for Louisville, KY — enter your nightly rate to see the real cost breakdown.
Louisville occupancy tax calculator
| Gross rent | $450.00 |
| Kentucky state sales tax (6%)· collection varies | $27.00 |
| Kentucky statewide transient room tax (1%)· collection varies | $4.50 |
| Louisville Metro transient room tax (8.5%)· collection varies | $38.25 |
| Total tax (15.5%) | $69.75 |
| Guest pays | $519.75 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Louisville requires Short Term Rental Annual Registration to operate a short-term rental — the fee is $250, renewed annual.
Nonrefundable $250 fee with each annual registration form, per STR property (raised from $100 by the 2023 ordinance). If a Conditional Use Permit is required (non-primary-residence STRs in residential/OR-TN zones, or any STR in TNZD such as Old Louisville/Limerick), additional Planning fees apply: $200 pre-application fee plus a formal CUP application fee of $560 (owner-occupied) or $1,260 (non-owner-occupied).
Zoning & location rules
In residential districts (R-R, R-E, R-1 through R-5, U-N, R-5A, R-5B, R-6, R-7, R-8A) an STR is permitted with special standards only if it is the owner's primary residence (owner must have lived there 6+ months, proven with a Kentucky ID plus a second document); a non-primary-residence STR in those districts requires a Conditional Use Permit from the Board of Zoning Adjustment. OR/OR-1/OR-2 office-residential districts allow any STR unless inside a Traditional Neighborhood form district, where the primary-residence rule (or a CUP) applies. In TNZD (Old Louisville/Limerick) every STR needs a CUP. OR-3, OTF, C-N, C-R, C-1, C-2, C-3, C-M, EZ-1, W-1, W-2, PVD, PTD and PRD districts allow any STR with registration only. CUP STRs must be at least 600 feet from any other CUP STR (waiver criteria tightened in 2023; no waiver possible where the buffer is all-residential and 2+ CUP STRs already exist within 600 ft). The building must be a single-family residence or duplex unless commercially zoned. Max guest stay is 29 consecutive nights (30+ days is no longer an STR); occupancy is capped at 2x bedrooms + 2 persons (2x bedrooms + 6 on lots over two acres) with a maximum of 12 persons over age 16; one rental contract at a time; no outdoor STR signage in residential zones. Several small cities inside Jefferson County set their own rules (Anchorage, Douglass Hills, Graymoor-Devondale, Hurstbourne, Indian Hills, Jeffersontown, Prospect, Shively and St. Regis Park have adopted no STR regulations, so STRs are not permitted there; Lyndon, Middletown and St. Matthews have their own differing regulations).
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Kentucky state sales taxApplies to short-term accommodations statewide. Marketplace facilitators (Airbnb, Vrbo) collect on platform bookings; hosts collect and remit on direct bookings. The 6% sales tax applies to the total sales price including any local transient room taxes passed on to the guest (KRS 139.010(17)). | 6% | varies |
| Kentucky statewide transient room taxKRS 142.400. Since 1/1/2023 (HB 8), rental facilitators/platforms must collect on their total charges; hosts whose rentals are handled exclusively by online platforms are not required to register or report for this tax, but must register and remit on any direct bookings. Continuous stays of 30+ days are exempt. | 1% | varies |
| Louisville Metro transient room taxLMCO Chapter 121; filed monthly with the Louisville Metro Revenue Commission (electronic filing via eMINTS mandatory since 7/1/2023). Registered online booking platforms (Airbnb, Evolve, HomeAway/Vrbo, Travelscape, Rocket Travel) file and pay for the bookings they facilitate; hosts who book exclusively through platforms no longer file, while hosts taking direct bookings file for those stays. Does not apply to continuous stays of 30+ days. Late payment: 5% penalty plus 12% per-annum interest. | 8.5% | varies |
Enforcement & penalties
Enforced by the Office of Planning/Codes & Regulations, largely complaint-driven via Metro311 ("Report Issue Online or by calling 311") with an escalating civil-penalty schedule where each day may be a separate offense. Advertising an unregistered STR is itself a violation ($125/day after a first-offense warning), and the Director may order a hosting platform to remove listings with invalid, expired, or revoked registration numbers within ten business days. The Planning Director shall revoke a registration if the property draws two or more substantiated civil and/or criminal complaints within 12 months (appealable to the Board of Zoning Adjustment). Registrations cannot be issued or renewed while penalties, fines, or Metro liens are outstanding, and public LOJIC maps show registered STRs and CUP eligibility. Hosts must also register with the Louisville Metro Revenue Commission for transient room and occupational license taxes.
Civil penalties for violating LMCO 115.515-115.520: $125 first offense, $250 second, $500 third, $1,000 for each additional offense, with each day a violation continues after notice a separate offense. Advertising an unregistered STR on a platform: warning for first offense, then $125 per day. Metro may also seek injunctive relief in Jefferson Circuit Court. Late transient room tax: 5% penalty plus 12% annual interest; late filing 5% per month up to 25%.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Getting legal in Louisville: the playbook
Generated from this market's verified rules — each step traces to the sources at the bottom of this page.
- 1
Confirm you qualify
Louisville requires owner occupancy — check this threshold before spending anything on applications. Investment properties generally do not qualify.
- 2
Verify your zoning
Location rules apply: In residential districts (R-R, R-E, R-1 through R-5, U-N, R-5A, R-5B, R-6, R-7, R-8A) an STR is permitted with special standards only if it is the owner's primary residence (owner must have lived there 6+ months, proven with a Kentucky ID plus a second document); a non-primary-residence STR in those districts requires a Conditional Use Permit from the Board of Zoning Adjustment. OR/OR-1/OR-2 office-residential districts allow any STR unless inside a Traditional Neighborhood form district, where the primary-residence rule (or a CUP) applies. In TNZD (Old Louisville/Limerick) every STR needs a CUP. OR-3, OTF, C-N, C-R, C-1, C-2, C-3, C-M, EZ-1, W-1, W-2, PVD, PTD and PRD districts allow any STR with registration only. CUP STRs must be at least 600 feet from any other CUP STR (waiver criteria tightened in 2023; no waiver possible where the buffer is all-residential and 2+ CUP STRs already exist within 600 ft). The building must be a single-family residence or duplex unless commercially zoned. Max guest stay is 29 consecutive nights (30+ days is no longer an STR); occupancy is capped at 2x bedrooms + 2 persons (2x bedrooms + 6 on lots over two acres) with a maximum of 12 persons over age 16; one rental contract at a time; no outdoor STR signage in residential zones. Several small cities inside Jefferson County set their own rules (Anchorage, Douglass Hills, Graymoor-Devondale, Hurstbourne, Indian Hills, Jeffersontown, Prospect, Shively and St. Regis Park have adopted no STR regulations, so STRs are not permitted there; Lyndon, Middletown and St. Matthews have their own differing regulations). Confirm your parcel's zoning with the city before applying.
- 3
Check the covenant layer
HOA/condo rules may prohibit STRs regardless of city law.
- 4
Apply for the Short Term Rental Annual Registration
Budget $250 (annual renewal). Nonrefundable $250 fee with each annual registration form, per STR property (raised from $100 by the 2023 ordinance). If a Conditional Use Permit is required (non-primary-residence STRs in residential/OR-TN zones, or any STR in TNZD such as Old Louisville/Limerick), additional Planning fees apply: $200 pre-application fee plus a formal CUP application fee of $560 (owner-occupied) or $1,260 (non-owner-occupied). Apply through the city — the official application page is linked in the sources below.
- 5
Set up tax collection & remittance
Platforms don't collect everything here: Kentucky state sales tax (6%), Kentucky statewide transient room tax (1%), Louisville Metro transient room tax (8.5%) are remitted by the host. Register with the taxing authority before your first booking and calendar the filing deadlines.
- 6
Calendar the renewal before you forget it
This permit renews annual (budget $250 again). Most cities take weeks to process renewals and don't send reminders — our Host plan emails you at 60/30/7 days out.
- 7
Know the cost of getting it wrong
Civil penalties for violating LMCO 115.515-115.520: $125 first offense, $250 second, $500 third, $1,000 for each additional offense, with each day a violation continues after notice a separate offense. Advertising an unregistered STR on a platform: warning for first offense, then $125 per day. Metro may also seek injunctive relief in Jefferson Circuit Court. Late transient room tax: 5% penalty plus 12% annual interest; late filing 5% per month up to 25%. Enforced by the Office of Planning/Codes & Regulations, largely complaint-driven via Metro311 ("Report Issue Online or by calling 311") with an escalating civil-penalty schedule where each day may be a separate offense. Advertising an unregistered STR is itself a violation ($125/day after a first-offense warning), and the Director may order a hosting platform to remove listings with invalid, expired, or revoked registration numbers within ten business days. The Planning Director shall revoke a registration if the property draws two or more substantiated civil and/or criminal complaints within 12 months (appealable to the Board of Zoning Adjustment). Registrations cannot be issued or renewed while penalties, fines, or Metro liens are outstanding, and public LOJIC maps show registered STRs and CUP eligibility. Hosts must also register with the Louisville Metro Revenue Commission for transient room and occupational license taxes.
Recent rule changes in Louisville
October 1, 2025
Office of Planning publishes updated STR Annual Registration Form (October 2025)
Administrative update: a revised Short Term Rental Annual Registration Form dated October 2025 was posted on louisvilleky.gov; substantive rules unchanged. No 2024-2026 ordinance amendments, moratoria, or court rulings affecting Louisville Metro STR rules were found as of 2026-07-20.
Official source →November 28, 2023material
Ord. No. 162-2023 amends hosting-platform provisions
Amended LMCO 115.521-115.522: STR advertisements must display a valid registration number, and the Planning Director may require hosting platforms to remove listings with invalid, expired, or revoked registration numbers within ten business days.
Official source →September 28, 2023critical
2023 Short Term Rental Ordinance takes effect (Ord. No. 130-2023 and companion LDC amendments)
Comprehensive overhaul: registration fee raised from $100 to $250; occupancy requirement changed from 'host' to 'owner' so owners cannot use surrogate hosts to avoid the CUP process in residential zones; six-month owner-residency proof (KY ID plus a second document) required with each application; OR/OR-1/OR-2 districts within traditional-neighborhood form districts added to CUP requirements; 600-ft separation waivers tightened (no waiver where the buffer is all-residential and 2+ CUP STRs exist); occupancy capped at 2x bedrooms + 2 with a 12-person max over age 16; registration revocation after two substantiated complaints in 12 months.
Official source →January 1, 2023material
Kentucky HB 8: platforms must collect state and local transient room taxes
Statutory changes effective 1/1/2023 require any person facilitating rentals (Airbnb, Vrbo, OTCs) to collect the 1% statewide and all local transient room taxes on their total charges; 30+ day continuous stays exempted. Louisville hosts booking exclusively through platforms no longer file their own monthly transient returns.
Official source →
Frequently asked questions
›Is Airbnb legal in Louisville?
Airbnb is legal in Louisville, KY, but with significant restrictions — check the zoning and eligibility rules on this page before listing. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Louisville?
Yes. Louisville requires a Short Term Rental Annual Registration to operate a short-term rental, which costs $250 and must be renewed every year. Always confirm current requirements with the city before operating.
›How much does a Louisville short-term rental permit cost?
The Short Term Rental Annual Registration costs $250 (annual renewal). Nonrefundable $250 fee with each annual registration form, per STR property (raised from $100 by the 2023 ordinance). If a Conditional Use Permit is required (non-primary-residence STRs in residential/OR-TN zones, or any STR in TNZD such as Old Louisville/Limerick), additional Planning fees apply: $200 pre-application fee plus a formal CUP application fee of $560 (owner-occupied) or $1,260 (non-owner-occupied).
›Can I Airbnb a non-primary residence in Louisville?
Generally no. Louisville requires the owner to occupy the property, which rules out running a dedicated investment property as a short-term rental in most cases. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Louisville?
Hosts in Louisville are subject to: Kentucky state sales tax (6%), Kentucky statewide transient room tax (1%), Louisville Metro transient room tax (8.5%) — roughly 15.5% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›Does Airbnb collect taxes automatically in Louisville?
No — in Louisville hosts are responsible for registering, collecting, and remitting the listed occupancy taxes themselves. Always confirm current requirements with the city before operating.
›What happens if I operate a short-term rental illegally in Louisville?
Civil penalties for violating LMCO 115.515-115.520: $125 first offense, $250 second, $500 third, $1,000 for each additional offense, with each day a violation continues after notice a separate offense. Advertising an unregistered STR on a platform: warning for first offense, then $125 per day. Metro may also seek injunctive relief in Jefferson Circuit Court. Late transient room tax: 5% penalty plus 12% annual interest; late filing 5% per month up to 25%. Enforced by the Office of Planning/Codes & Regulations, largely complaint-driven via Metro311 ("Report Issue Online or by calling 311") with an escalating civil-penalty schedule where each day may be a separate offense. Advertising an unregistered STR is itself a violation ($125/day after a first-offense warning), and the Director may order a hosting platform to remove listings with invalid, expired, or revoked registration numbers within ten business days. The Planning Director shall revoke a registration if the property draws two or more substantiated civil and/or criminal complaints within 12 months (appealable to the Board of Zoning Adjustment). Registrations cannot be issued or renewed while penalties, fines, or Metro liens are outstanding, and public LOJIC maps show registered STRs and CUP eligibility. Hosts must also register with the Louisville Metro Revenue Commission for transient room and occupational license taxes.
›When did Louisville's current short-term rental rules take effect?
The current ordinance took effect on September 28, 2023. See the change timeline on this page for amendments since, and the sources section for the official text.
Louisville's STR rules changed 1 time recently.
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Related
Nearby covered markets
- Cincinnati, OHPermit required
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More resources
- How to get a short-term rental permit in Louisville
- Louisville short-term rental taxes explained
- Can I Airbnb in Louisville?
- All Kentucky STR laws by city
- Occupancy tax calculator
- Compare STR permit costs across cities
- Louisville ranks among highest str occupancy tax cities
- Louisville ranks among primary-residence-only str cities
- STR city rankings: strictest, cheapest permits & more
- What is an owner-occupancy requirement?
- What is transient occupancy tax?
- Best STR compliance tools, compared
- Latest STR rule changes nationwide
Sources
- Short Term Rental Information — Louisville Metro Office of Planning (official STR page)retrieved July 20, 2026
- Louisville Metro Code of Ordinances § 115.516 Annual Registration Requiredretrieved July 20, 2026
- Louisville Metro Code of Ordinances §§ 115.515–115.522 Short Term Rentals (chapter)retrieved July 20, 2026
- Louisville-Jefferson County Land Development Code 4.3.23 Short Term Rentals (permitted with special standards)retrieved July 20, 2026
- Louisville-Jefferson County Land Development Code 4.2.63 Short Term Rental (conditional use; 600-ft separation)retrieved July 20, 2026
- Louisville Metro Code of Ordinances § 115.999 Penalty (subsection N — short term rentals)retrieved July 20, 2026
- Louisville Metro Code of Ordinances § 115.522 Hosting Platformsretrieved July 21, 2026
- Transient Room Tax — Louisville Metro Revenue Commissionretrieved July 20, 2026
- Transient Room Tax FAQs — Kentucky Department of Revenue (TAXANSWERS)retrieved July 20, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Louisville and a qualified professional before operating.