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welcome department of revenue skip to main navigation skip to main content kentucky department of revenue menu individual additional information consumer use tax fiduciary tax free electronic filing free tax return preparation identity theft overview individual income tax inheritance tax military exemptions motor vehicle usage tax tax credits voluntary disclosure where s my refund business additional information alcohol taxes bank franchise tax business registration corporation income and limited liability entity tax electric vehicle power excise tax employer payroll withholding health care provider tax insurance premiums tax and surcharge inventory tax credit motor fuels tax motor vehicle rental ride share excise tax motor vehicle tire fee nonresident withholding tax pari mutuel pass through entities sales use tax sports wagering excise tax tax credits telecommunications tax tobacco and vapor products taxes transient room tax utility gross receipts license tax tax professionals tax professionals guidance guidance library property property tax aircraft business personal property centrally assessed companies mineral severance contact your local officials delinquent property tax freddie freeroader program motor vehicles pva exam information property tax exemptions public service residential farm commercial property third party purchaser unmined coal natural resources watercraft collections collections e file and payment options collection procedures contact collections failure to file tax return has your business closed injunction process penalties interest and fees get help get help contact us e file payment options find a form free electronic filing free tax return preparation identity confirmation quiz protest procedures records requests report tax fraud research tax laws service centers tax area contact information taxpayer ombudsman where s my refund news news dor tax calendar publications administrative writings administrative writings final rulings manuals and training procedures presentations technical advice memoranda general information letters private letter rulings mytaxes tax calendar youtube twitter tax answers careers welcome fraud alert beware of tax refund scams mytaxes log in make a payment or file a return find a form explore tax credits submit an open records request find a service center view refund status keeping you updated on tax law changes file your current year return electronically click here to learn how mytaxes impacts you fraudulent text messages customer contact center news press releases publications tax interest rate update for 01 01 26 winter 2025 2026 sales tax facts fraud alert beware of tax refund scams new pay your outstanding tax bills in one place kentucky dor announces 2026 standard deduction current issues related to filing a ky inheritance tax return kentucky dor announces 2025 standard deduction irs announcement ky 2024 03 includes kentucky tax relief tax interest rate update for 01 01 25 disaster related tax relief for feb 14 2025 storms instructions on refunds for sales and use tax paid for purchases of bullion and collectible currency eligibility application for qualifying attraction sales tax incentive general assembly passes hb 5 to allow for authorized person to file and pay income tax on behalf of pass through entities rate decreases to 10 9 cents per 100 of assessed value recent federal disaster declarations for kentucky counties new pass through entity tax forms available for filing loading load more no results found please search again main content amnesty reports annual reports property tax newsletters property tax rate books sales tax facts tax alert withholding revenews thomas b miller commissioner we are committed to providing you with courteous fair and efficient service while administering the commonwealth s tax laws learn more research tax laws find a service center free file for taxpayers relative content stay connected get the latest revenue news and updates sent directly to your inbox sign me up download the taxpayer bill of rights the kentucky department of revenue conducts work under the authority of the finance and administration cabinet contact site map software developer policies security disclaimer accessibility commonwealth of kentucky all rights reserved kentucky gov