Kentucky Car Sales Tax Calculator Tax, title & license fees (2026)
Statewide motor vehicle usage tax (no local sales tax) · 6% state rate
Calculate Kentucky car tax & fees
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How much is car sales tax in Kentucky?
Kentucky charges a 6% motor vehicle usage tax instead of sales tax, with a $6 minimum. It's the same everywhere in the state: counties and cities don't add their own rate. The county clerk collects it when you title the vehicle.
The taxable value depends on the paperwork. With a notarized affidavit of the price, you pay on that price minus your trade-in. Without one, a new vehicle is taxed on 90% of its MSRP and a used vehicle on the average retail book value. Non-exempt gifts are taxed on the average trade-in book value.
Multiply the taxable value by 6%. If the result is under $6, you pay $6.
The title fee is $9, and the clerk typically collects $21 for a standard plate. Electric vehicles pay an annual ownership fee: the base amount in law is $120, adjusted each year. Annual property tax on the vehicle is billed separately.
- Taxable value from the applicable method
- Tax = max($6, taxable value x 6%)
- Total = tax + title + plate + EV fee + property tax + lien + doc fee
Kentucky car tax example with real numbers
Dealer purchase with an affidavit and trade-in
You buy a car for $22,000 with a notarized affidavit of the price and trade in your old car for $4,000.
- Taxable value: $22,000 − $4,000 = $18,000.
- Usage tax: $18,000 × 6% = $1,080.
- Add the $9 title and $21 plate: $30.
- Estimated total: $1,110, plus annual property tax.
| Taxes | |
|---|---|
| Motor vehicle usage tax (6%)6% of $18,000.00, $6 minimum | $1,080 |
| Title & registration | |
| Title | $9 |
| Registration | $21 |
| Estimated total | $1,110 |
Computed with the calculator on this page using the figures in our data. Local add-ons not mentioned in the example are left out.
Exceptions that change your Kentucky tax bill
Family transfers
Transfers between listed family members of a vehicle already titled in Kentucky are exempt. Siblings and friends aren't on the list.
Inheritance
Inheriting a vehicle with a Kentucky title is exempt. An out-of-state titled vehicle you inherit is treated as a gift and taxed on its average trade-in value.
Military purchases
Service members buying from a Kentucky dealer while on duty in the state are exempt. This doesn't cover vehicles already owned elsewhere.
Tax paid in another state
Credit is allowed for tax paid to a state that offers Kentucky the same courtesy. Payments to non-reciprocal systems, such as Georgia's TAVT, aren't credited.
Kentucky vehicle sales tax rates
| State rate | 6% |
|---|---|
| Minimum tax | $6 |
| Local rate | 0% |
| Property tax | Annual property tax separate; varies |
How the taxable value is set
| Affidavit | Consideration on notarized affidavit minus trade-in |
|---|---|
| New without affidavit | 90% of MSRP |
| Used without affidavit | Average retail book value |
| Non exempt gift | Average trade-in book value |
Kentucky title & registration fees
| Title | $9 |
|---|---|
| Speed title | $25 |
| Plate clerk collected | $21 |
| Plate statutory | $11.50 |
| Lien | $22 |
| Duplicate title | $6 |
| EV fee last official | $126 |
Kentucky car tax exemptions & special cases
| Family transfer with prior Kentucky title (KRS 138.470(6)) | Tax $0; listed relationships only (not siblings or friends) |
|---|---|
| Inheritance with prior Kentucky title (KRS 138.470(9)) | Tax $0 |
| Inheritance of out-of-state titled vehicle | Treated as a gift; taxed on average trade-in value |
| Military buying from a Kentucky dealer while on duty in Kentucky (KRS 138.470(4)) | Tax $0 |
| Tax paid to a reciprocal state | Credit allowed; non-reciprocal credits (e.g. Georgia TAVT) blocked |
| Nominal ($1) bill of sale | Treated as a sale |
Kentucky car tax FAQ
Does Kentucky add county sales tax on cars?
No. The 6% usage tax is the same statewide.
What if I don't have an affidavit of the price?
New vehicles are taxed on 90% of MSRP and used vehicles on average retail book value.
Is a $1 sale treated as a gift in Kentucky?
No. A $1 bill of sale is a sale. Gifts follow their own rules.
What does a Kentucky title cost?
$9, plus $25 for speed title service.
Sources & verification
We checked these figures against the following official pages on October 7, 2026:
Not yet confirmed on an official page: 2026 indexed EV fee (statutory base $120, indexed annually; data value 126 kept as estimate); min tax 6; lien 22; speed title 25. Treat these figures as estimates.
Spotted something out of date? Tell us and we'll recheck it.