Short-term rental & Airbnb taxes in Louisville, KY (2026)
Short-term rental guests in Louisville pay roughly 15.5% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| 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 |
What will guests pay on a Louisville stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
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.
Keep going
Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Louisville and your booking platform.