Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://revenue.ky.gov
Tax Breakdown
6%
State Sales Tax
1%
Lodging / TOT
Est. Total Tax Burden~8.5%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Transient room tax applies. Generally permissive. Louisville has some zoning considerations but no strict STR ordinance.
Major City Rules
2 cities tracked
Louisville
Host Friendly
Business license, zoning compliance
Lexington
Host Friendly
Business license required
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,999,202
Total Housing Units
11.5%
Vacancy Rate
68.1%
Owner-Occupied
31.9%
Renter-Occupied
36,704
Seasonal/Vacation Units
1.8%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.