Kentucky car sales tax and usage tax calculator
The motor vehicle usage tax in Kentucky is 6.00% of the taxable amount.
apps.legislature.ky.gov · checked Oct 3, 2026
By Mr. Voltage · Data checked Oct 13, 2026 · Page changed Oct 30, 2026
Where will you register the car?
Kentucky
Example quotes. Pick your place and type yours. Example: three quotes on one car in Harris County, Kentucky. Pick your own place and type your quotes.
Your deals at a glance
| Deal | Payment | All-in |
|---|---|---|
| $573.07a month | $39,384.47so far | |
| $517.69a month | $42,273.94so far | |
| $560.34a month | $38,620.53so far |
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
Your numbers stay in this browser.
$573.07 a month · 60 payments
All-in $39,384.47 so far
$517.69 a month · 72 payments
All-in $42,273.94 so far
$560.34 a month · 60 payments
All-in $38,620.53 so far
Out-the-door $34,714.00 so far
so far: not including a doc fee yet. Enter your dealer’s.
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
Out-the-door $35,450.70 so far
so far: not including a doc fee yet. Enter your dealer’s.
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
Out-the-door $35,207.00 so far
so far: not including a doc fee yet. Enter your dealer’s.
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
New · Gas · change
New or used
The sheet starts with a new car; each deal sets its own
Fuel
Gas car. Electric and plug-in hybrid cars pay a yearly fee
Assessed value
An estimate: the research’s placeholder for the test car’s average trade-in value on its first January 1. The property valuation administrator uses the guide’s figure
Birth month
Optional. The first registration runs to your birthday, so this works out its months. Without it, a full year shows. It stays on this device.
New · Gas · change
New or used
The sheet starts with a new car; each deal sets its own
Fuel
Gas car. Electric and plug-in hybrid cars pay a yearly fee
Assessed value
An estimate: the research’s placeholder for the test car’s average trade-in value on its first January 1. The property valuation administrator uses the guide’s figure
Birth month
Optional. The first registration runs to your birthday, so this works out its months. Without it, a full year shows. It stays on this device.
New · Gas · change
New or used
The sheet starts with a new car; each deal sets its own
Fuel
Gas car. Electric and plug-in hybrid cars pay a yearly fee
Assessed value
An estimate: the research’s placeholder for the test car’s average trade-in value on its first January 1. The property valuation administrator uses the guide’s figure
Birth month
Optional. The first registration runs to your birthday, so this works out its months. Without it, a full year shows. It stays on this device.
Kentucky law sets no figure for this fee.
Kentucky calls it a processing fee.
apps.legislature.ky.gov · checked Oct 3, 2026
Kentucky law sets no figure for this fee.
Kentucky calls it a processing fee.
apps.legislature.ky.gov · checked Oct 3, 2026
Kentucky law sets no figure for this fee.
Kentucky calls it a processing fee.
apps.legislature.ky.gov · checked Oct 3, 2026
- No sales tax and no city or county tax at purchase: the usage tax replaces them.
apps.legislature.ky.gov · checked Oct 3, 2026
- No value-based fee at registration: the yearly property tax is billed later.
apps.legislature.ky.gov · checked Oct 3, 2026
- No inspection for a car bought from a Kentucky dealer, and no emissions test.
apps.legislature.ky.gov · checked Oct 3, 2026
- No tire fee on the tires a new car comes with.
revenue.ky.gov · checked Oct 3, 2026
- No sales tax and no city or county tax at purchase: the usage tax replaces them.
apps.legislature.ky.gov · checked Oct 3, 2026
- No value-based fee at registration: the yearly property tax is billed later.
apps.legislature.ky.gov · checked Oct 3, 2026
- No inspection for a car bought from a Kentucky dealer, and no emissions test.
apps.legislature.ky.gov · checked Oct 3, 2026
- No tire fee on the tires a new car comes with.
revenue.ky.gov · checked Oct 3, 2026
- No sales tax and no city or county tax at purchase: the usage tax replaces them.
apps.legislature.ky.gov · checked Oct 3, 2026
- No value-based fee at registration: the yearly property tax is billed later.
apps.legislature.ky.gov · checked Oct 3, 2026
- No inspection for a car bought from a Kentucky dealer, and no emissions test.
apps.legislature.ky.gov · checked Oct 3, 2026
- No tire fee on the tires a new car comes with.
revenue.ky.gov · checked Oct 3, 2026
Your $5,000.00 down covers the $2,014.00 in tax and fees first; $2,986.00 goes toward the price.
Your $5,000.00 down covers the $2,055.70 in tax and fees first; $2,944.30 goes toward the price.
Your $5,000.00 down covers the $1,957.00 in tax and fees first; $3,043.00 goes toward the price.
Illustrative rate, not a quote. Your APR depends on your credit, the term, the vehicle and the lender.
Illustrative rate, not a quote. Your APR depends on your credit, the term, the vehicle and the lender.
Illustrative rate, not a quote. Your APR depends on your credit, the term, the vehicle and the lender.
60 payments, last $573.34
72 payments, last $517.95
60 payments, last $560.47
cash down plus every payment
cash down plus every payment
cash down plus every payment
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
Estimate. Your dealer’s buyer’s order and your lender’s disclosures are the numbers that count. Check them against this.
Yearly motor vehicle property tax: $300.25 · due each year from the year after you buy, with your birth-month renewal: the owner on January 1 pays the year’s tax · about
revenue.ky.gov · checked Oct 3, 2026
Yearly motor vehicle property tax: $300.25 · due each year from the year after you buy, with your birth-month renewal: the owner on January 1 pays the year’s tax · about
revenue.ky.gov · checked Oct 3, 2026
Yearly motor vehicle property tax: $300.25 · due each year from the year after you buy, with your birth-month renewal: the owner on January 1 pays the year’s tax · about
revenue.ky.gov · checked Oct 3, 2026
2 charges this total leaves out
2 charges this total leaves out
2 charges this total leaves out
What’s different in Kentucky
Kentucky calls it the motor vehicle usage tax.
revenue.ky.gov · checked Oct 3, 2026
A trade-in comes off the amount taxed at its full value, so only the difference is taxed.
revenue.ky.gov · checked Oct 3, 2026
Negative equity rolled into the new loan is not taxed. That point is not confirmed.
apps.legislature.ky.gov · checked Oct 3, 2026
Kentucky’s law sets no figure for the processing fee.
apps.legislature.ky.gov · checked Oct 3, 2026
A manufacturer or dealer rebate lowers the tax when it is provided at the time of purchase and applied to the purchase.
apps.legislature.ky.gov · checked Oct 3, 2026
Worked examples
Each line below is worked by the same engine as the calculator, on the day this page was built (Nov 11, 2026).
A new car with a trade-in and negative equity
A new car at $32,700.00, with a trade-in allowed at $10,000.00 and $13,000.00 still owed, $5,000.00 down, financed at 5.90% for 60 months, bought from a dealer and registered in Kentucky’s example market.
| Line | Amount |
|---|---|
| Price | $32,700.00 |
| Trade-in allowance | $10,000.00 |
| Still owed on the trade-in | $13,000.00 |
| Equity (negative if you owe more than it is worth) | −$3,000.00 |
| Retail price for the usage tax apps.legislature.ky.gov · checked Oct 3, 2026 | $22,700.00 |
| Kentucky motor vehicle usage tax apps.legislature.ky.gov · checked Oct 3, 2026 | $1,362.00 |
| Title application apps.legislature.ky.gov · checked Oct 3, 2026 | $9.00 |
| State registration fee, for a full year apps.legislature.ky.gov · checked Oct 3, 2026 | $11.50 |
| County clerk’s registration fee apps.legislature.ky.gov · checked Oct 3, 2026 | $6.00 |
| Additional registration fee apps.legislature.ky.gov · checked Oct 3, 2026 | $3.00 |
| Reflectorized plate fee apps.legislature.ky.gov · checked Oct 3, 2026 | $0.50 |
| Lien filing jeffersoncountyclerk.org · checked Oct 3, 2026 | $22.00 |
| Out-the-door price | $34,114.00 |
| Cash down | $5,000.00 |
| Amount financed | $32,114.00 |
| Monthly payment | $619.36 |
| Interest over the loan | $5,047.67 |
| Total paid, interest included | $42,161.67 |
A used car from a dealer
A used car, model year 2022, at $21,500.00, $5,000.00 down, financed at 5.90% for 60 months, bought from a dealer and registered in Kentucky’s example market.
| Line | Amount |
|---|---|
| Price | $21,500.00 |
| Retail price for the usage tax apps.legislature.ky.gov · checked Oct 3, 2026 | $21,500.00 |
| Kentucky motor vehicle usage tax apps.legislature.ky.gov · checked Oct 3, 2026 | $1,290.00 |
| Title application apps.legislature.ky.gov · checked Oct 3, 2026 | $9.00 |
| State registration fee, for a full year apps.legislature.ky.gov · checked Oct 3, 2026 | $11.50 |
| County clerk’s registration fee apps.legislature.ky.gov · checked Oct 3, 2026 | $6.00 |
| Additional registration fee apps.legislature.ky.gov · checked Oct 3, 2026 | $3.00 |
| Reflectorized plate fee apps.legislature.ky.gov · checked Oct 3, 2026 | $0.50 |
| Lien filing jeffersoncountyclerk.org · checked Oct 3, 2026 | $22.00 |
| Out-the-door price | $22,842.00 |
| Cash down | $5,000.00 |
| Amount financed | $17,842.00 |
| Monthly payment | $344.11 |
| Interest over the loan | $2,804.38 |
| Total paid, interest included | $25,646.38 |
The rules in Kentucky
| Rule | What it says |
|---|---|
| Name of the tax | motor vehicle usage tax revenue.ky.gov · checked Oct 3, 2026 |
| Kentucky motor vehicle usage tax | 6.00% of the taxable amount apps.legislature.ky.gov · checked Oct 3, 2026 |
| What is taxed | Taxed: the vehicle price, the doc fee, other dealer fees on the order, accessories fitted before delivery, protection packages and loose items sold with the car. Not taxed: service contracts, prepaid maintenance, GAP and government fees. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Trade-in | A trade-in comes off the amount taxed at its full value, so only the difference is taxed. revenue.ky.gov · checked Oct 3, 2026 |
| Maker’s rebate | A maker’s rebate lowers the amount taxed. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Dealer discount | A dealer discount lowers the amount taxed. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Negative equity | Negative equity rolled into the loan is not taxed. That point is not confirmed. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Doc fee | The law sets no figure for the processing fee. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Title application | $9.00 apps.legislature.ky.gov · checked Oct 3, 2026 |
| State registration fee | $11.50 a year apps.legislature.ky.gov · checked Oct 3, 2026 |
| County clerk’s registration fee | $6.00 apps.legislature.ky.gov · checked Oct 3, 2026 |
| County clerk’s registration fee (over 12 months) | $9.00 apps.legislature.ky.gov · checked Oct 3, 2026 |
| Additional registration fee | $3.00 apps.legislature.ky.gov · checked Oct 3, 2026 |
| First registration | Runs from the month you register, counted whole, to the end of your next birth month. The fees are prorated in twelfths of the yearly fee. apps.legislature.ky.gov · checked Oct 13, 2026 |
| Lien filing | The Jefferson County Clerk posts $22; the statute sets $12 for noting a security interest. The reason for the difference is not confirmed. jeffersoncountyclerk.org · checked Oct 3, 2026 |
| Private-party purchase | The price on the notarized affidavit, but not less than 50% of the guide trade-in difference. With no affidavit, the average retail value. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Tax paid to another state | A credit equal to the tax paid, unless that state does not give Kentucky a similar credit. apps.legislature.ky.gov · checked Oct 3, 2026 |
| New resident | 6% of the reference manual’s trade-in value, less credit for tax paid elsewhere. Register within 15 days. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Electric vehicle fee | $120 a year for an electric car or plug-in hybrid, indexed each year. The 2026 indexed amount is not confirmed. A conventional hybrid pays nothing extra. apps.legislature.ky.gov · checked Oct 3, 2026 |
| Finance rate ceiling | An add-on charge of at most $11 per $100 a year for a car of the sale year’s model, $13 for a car 1 to 2 model years old, and $15 for older ones. apps.legislature.ky.gov · checked Oct 3, 2026 |
What has changed
· Watching: The title fee, the clerk’s registration fee and the additional registration fee move from the statutes to a Transportation Cabinet regulation, From January 1, 2027, at amounts the Cabinet hasn’t published; until then the statutes’ $9, $6 and $3.
apps.legislature.ky.gov · checked Oct 3, 2026
· The rules on this page start here. Nothing earlier is loaded.
Questions people ask
What is Kentucky's motor vehicle usage tax on a car?
Kentucky does not charge its 6% sales tax on a car bought for road use. It charges the motor vehicle usage tax instead: 6% of the retail price, paid once, when the car is titled or first registered in Kentucky. The rate is the same everywhere; no county or city adds a usage tax. The minimum is $6 and there is no maximum. On a dealer sale the retail price is the total consideration given, less the trade-in allowance, as stated on a notarized affidavit (Form 71A100). Without one, the clerk uses 90% of the MSRP. A manufacturer or dealer rebate applied at the purchase, loan interest, extended warranties and service contracts are not part of it. The county clerk where you live collects the tax when you register, within 15 days of the purchase. Dealers are not required to collect it, though most collect it in the deal and file it with the clerk.
apps.legislature.ky.gov · checked Oct 3, 2026
revenue.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
Is there a limit on the Kentucky dealer doc fee?
We found no dollar limit in Kentucky law. No statute or regulation limits a doc fee or presumes an amount reasonable. The only mention is that a “processing fee” may be part of the cash sale price in an installment contract. No sign or contract wording for the fee is required by any Kentucky rule found. The Motor Vehicle Commission’s advertising rule says a stated price must include all charges the customer is required to pay; whether that covers the doc fee is not confirmed. Whether the usage tax applies to the doc fee is not confirmed either. We treat it as part of the total consideration, so the tax is $29.94 on a $499 fee. Our examples use $499. It is not a state amount.
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
Does a trade-in lower the Kentucky usage tax?
Yes, in full, on new and used cars, from a dealer or a private seller, with no dollar limit. New cars have had the credit since July 1, 2014. The trade-in must be a vehicle registered to you and presented at the time of purchase, and you may trade in more than one. A car you sold before the purchase does not count. On a used car the taxed price may not be less than 50% of the difference between the guide trade-in values of the car you buy and the car you trade, which can limit the benefit of a large trade. Owing more than the trade-in is worth does not raise the tax: the credit is the value the seller assigns, not your equity. No state text says so in words, so that point is not confirmed.
revenue.ky.gov · checked Oct 3, 2026
revenue.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
I bought a car out of state or moved to Kentucky. What do I pay?
A Kentucky resident titles the car in their home county and pays the 6% on the total consideration given, from a notarized statement signed by the out-of-state dealer or seller, or on the average retail value. A trade-in is allowed. You get a credit equal to the tax paid to the other state, but not if that state does not give Kentucky a similar credit. There is no credit for Georgia’s TAVT paid after March 1, 2013. A car brought in on an out-of-state title must be inspected by a certified inspector before you apply for the title; the fee is $15 for an individual, paid to the sheriff. A new resident pays 6% of the car’s trade-in value in the reference manual, less credit for tax paid elsewhere, or $100 if the car is too old to be listed. Register within 15 days.
laruecountyclerk.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
Is a private car sale taxed in Kentucky?
Yes. The buyer pays the same 6% usage tax at the county clerk, within 15 days. The tax is on the selling price in a notarized affidavit that both buyer and seller sign. A false statement is a Class D felony with a $2,000 minimum fine. The price may not be less than 50% of the difference between the guide trade-in values of the car bought and any car traded. With no affidavit, the tax is on the average retail value in the reference manual. A transfer between husband and wife, parent and child, stepparent and stepchild, or grandparent and grandchild is exempt.
revenue.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
What property tax will I pay on a car in Kentucky?
A yearly property tax, paid with your registration renewal in your birth month. Whoever owns the car on January 1 pays that year’s tax, so a car bought in 2026 is first taxed in 2027. It is not part of the out-the-door price. The value is the average trade-in value in the state’s valuation manual. The rate follows your taxing districts: county, school, city and special districts, listed in the Department of Revenue’s rate book for 120 counties. Our estimate uses Louisville’s 2026 rate, 120.1 cents per $100 of value: the state’s 45, the county’s 16.6 and Jefferson County schools’ 58.5. Suburban cities and fire districts add more. The clerk will not transfer a title while the car’s property tax is delinquent.
revenue.ky.gov · checked Oct 3, 2026
apps.legislature.ky.gov · checked Oct 3, 2026
revenue.ky.gov · checked Oct 3, 2026