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Colectarea și plata taxelor de ședere de către Airbnb în Kentucky

State of Kentucky

Guests who book Airbnb listings that are located in the State of Kentucky will pay the following taxes as part of their reservation:

  • Kentucky Sales Tax: 6% of the listing price, including any cleaning fees, for reservations 29 nights and shorter. Also, the 1% Kentucky Transient Room Tax, if passed on directly from the customer, is considered “gross receipts” subject to the Kentucky Sales Tax. For detailed information, please visit the Kentucky Department of Revenue website.
  • Kentucky Transient Room Tax: 1% of the listing price, including any cleaning fees, for all reservations. For detailed information, please visit the Kentucky Department of Revenue website.

Lexington-Fayette County

Guests who book Airbnb listings that are located in Lexington-Fayette County, Kentucky will pay the following tax as part of their reservation:

  • Transient Room Tax: 8.5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Lexington Short Term Rentals website.

Louisville-Jefferson County

Guests who book Airbnb listings that are located in Jefferson County, Kentucky will pay the following taxes as part of their reservation:

  • Transient Occupancy Tax: 8.5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Louisville Metro Revenue Commission website.

Northern Kentucky Convention & Visitors Bureau

Guests who book Airbnb listings that are located in the counties of Boone, Campbell, or Kenton, KY will pay the following taxes as part of their reservation:

Oldham County

Guests who book Airbnb listings that are located in Oldham County, KY will pay the following taxes as part of their reservation:

  • Transient Room Tax: 3% of the listing price including any cleaning fees for all reservations. For detailed information, please visit the Oldham County Finance Information website.

Woodford County

Guests who book Airbnb listings that are located in Woodford County, KY will pay the following tax as part of their reservation:

  • Transient Room Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the website.

Bowling Green

Guests who book Airbnb listings that are located in the City of Bowling Green, KY will pay the following taxes as part of their reservation:

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.

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