Kentucky car tax
Kentucky taxes cars every year as property, based on the car's value on January 1. The state rate is 45¢ per $100, and county, city, school, and district rates are added. You pay with registration renewal at the county clerk in your birth month.
Value set by the PVA's mass-appraisal system as of Jan 1. Rate = state 45¢ per $100 (2026 MOTAX Rate Book) + county, city, school, and special district rates. The valuation basis changed after 2022–23 relief laws.
Highest yearly car tax on a $25,000 car
Find your county
| Place | Rate | On a $25,000 car |
|---|---|---|
| Adair County | $1.4008 per $100 | $350 |
| Allen County | $1.2477 per $100 | $312 |
| Anderson County | $1.173 per $100 | $293 |
| Ballard County | $1.209 per $100 | $302 |
| Barren County | $1.1859 per $100 | $296 |
| Bath County | $1.3135 per $100 | $328 |
| Bell County | $1.3154 per $100 | $329 |
| Boone County | $1.157 per $100 | $289 |
| Bourbon County | $1.247 per $100 | $312 |
| Boyd County | $1.309 per $100 | $327 |
| Boyle County | $1.142 per $100 | $286 |
| Bracken County | $1.368 per $100 | $342 |
| Breathitt County | $1.2161 per $100 | $304 |
| Breckinridge County | $1.223 per $100 | $306 |
| Bullitt County | $1.1325 per $100 | $283 |
| Butler County | $1.1904 per $100 | $298 |
| Caldwell County | $1.22 per $100 | $305 |
| Calloway County | $1.172 per $100 | $293 |
| Campbell County | $1.171 per $100 | $293 |
| Carlisle County | $1.1889 per $100 | $297 |
| Carroll County | $1.2963 per $100 | $324 |
| Carter County | $1.181 per $100 | $295 |
| Casey County | $1.4536 per $100 | $363 |
| Christian County | $1.176 per $100 | $294 |
| Clark County | $1.2005 per $100 | $300 |
| Clay County | $1.1388 per $100 | $285 |
| Clinton County | $1.1244 per $100 | $281 |
| Crittenden County | $1.22 per $100 | $305 |
| Cumberland County | $1.2885 per $100 | $322 |
| Daviess County | $1.194 per $100 | $299 |
| Edmonson County | $1.3015 per $100 | $325 |
| Elliott County | $1.427 per $100 | $357 |
| Estill County | $1.3592 per $100 | $340 |
| Fayette County | $1.2175 per $100 | $304 |
| Fleming County | $1.339 per $100 | $335 |
| Floyd County | $1.2903 per $100 | $323 |
| Franklin County | $1.254 per $100 | $314 |
| Fulton County | $1.2563 per $100 | $314 |
| Gallatin County | $1.314 per $100 | $329 |
| Garrard County | $1.1879 per $100 | $297 |
| Grant County | $1.2574 per $100 | $314 |
| Graves County | $1.145 per $100 | $286 |
| Grayson County | $1.1173 per $100 | $279 |
| Green County | $1.315 per $100 | $329 |
| Greenup County | $1.1521 per $100 | $288 |
| Hancock County | $1.0364 per $100 | $259 |
| Hardin County | $1.1416 per $100 | $285 |
| Harlan County | $1.2073 per $100 | $302 |
| Harrison County | $1.191 per $100 | $298 |
| Hart County | $1.274 per $100 | $319 |
| Henderson County | $1.171 per $100 | $293 |
| Henry County | $1.2764 per $100 | $319 |
| Hickman County | $1.175 per $100 | $294 |
| Hopkins County | $1.1535 per $100 | $288 |
| Jackson County | $1.3275 per $100 | $332 |
| Jefferson County | $1.201 per $100 | $300 |
| Jessamine County | $1.208 per $100 | $302 |
| Johnson County | $1.2176 per $100 | $304 |
| Kenton County | $1.3563 per $100 | $339 |
| Knott County | $1.14 per $100 | $285 |
| Knox County | $1.3148 per $100 | $329 |
| LaRue County | $1.3515 per $100 | $338 |
| Laurel County | $1.0828 per $100 | $271 |
| Lawrence County | $1.0782 per $100 | $270 |
| Lee County | $1.329 per $100 | $332 |
| Leslie County | $1.236 per $100 | $309 |
| Letcher County | $1.2462 per $100 | $312 |
| Lewis County | $1.2988 per $100 | $325 |
| Lincoln County | $1.263 per $100 | $316 |
| Livingston County | $1.0561 per $100 | $264 |
| Logan County | $1.0865 per $100 | $272 |
| Lyon County | $1.164 per $100 | $291 |
| Madison County | $1.266 per $100 | $317 |
| Magoffin County | $1.3364 per $100 | $334 |
| Marion County | $1.1683 per $100 | $292 |
| Marshall County | $1.158 per $100 | $290 |
| Martin County | $0.925 per $100 | $231 |
| Mason County | $1.2975 per $100 | $324 |
| McCracken County | $1.2029 per $100 | $301 |
| McCreary County | $1.2368 per $100 | $309 |
| McLean County | $1.192 per $100 | $298 |
| Meade County | $1.2151 per $100 | $304 |
| Menifee County | $1.3351 per $100 | $334 |
| Mercer County | $1.145 per $100 | $286 |
| Metcalfe County | $1.1911 per $100 | $298 |
| Monroe County | $1.306 per $100 | $327 |
| Montgomery County | $1.2582 per $100 | $315 |
| Morgan County | $1.3354 per $100 | $334 |
| Muhlenberg County | $1.1382 per $100 | $285 |
| Nelson County | $1.1835 per $100 | $296 |
| Nicholas County | $1.285 per $100 | $321 |
| Ohio County | $1.136 per $100 | $284 |
| Oldham County | $1.3368 per $100 | $334 |
| Owen County | $1.28 per $100 | $320 |
| Owsley County | $1.333 per $100 | $333 |
| Pendleton County | $1.29 per $100 | $323 |
| Perry County | $1.2125 per $100 | $303 |
| Pike County | $1.2379 per $100 | $309 |
| Powell County | $1.27 per $100 | $318 |
| Pulaski County | $1.0972 per $100 | $274 |
| Robertson County | $1.3733 per $100 | $343 |
| Rockcastle County | $1.127 per $100 | $282 |
| Rowan County | $1.1 per $100 | $275 |
| Russell County | $1.3416 per $100 | $335 |
| Scott County | $1.284 per $100 | $321 |
| Shelby County | $1.1625 per $100 | $291 |
| Simpson County | $1.255 per $100 | $314 |
| Spencer County | $1.183 per $100 | $296 |
| Taylor County | $1.2615 per $100 | $315 |
| Todd County | $1.1682 per $100 | $292 |
| Trigg County | $1.227 per $100 | $307 |
| Trimble County | $1.1821 per $100 | $296 |
| Union County | $1.2015 per $100 | $300 |
| Warren County | $1.235 per $100 | $309 |
| Washington County | $1.1731 per $100 | $293 |
| Wayne County | $1.1764 per $100 | $294 |
| Webster County | $1.2058 per $100 | $301 |
| Whitley County | $1.1729 per $100 | $293 |
| Wolfe County | $1.083 per $100 | $271 |
| Woodford County | $1.1123 per $100 | $278 |
Click a column to sort.
Buying a car in Kentucky: one-time tax
Kentucky motor vehicle usage tax — 6%. Your trade-in is subtracted before tax.
Trade-in credit applies to new vehicles (since July 2014). Used cars are taxed on the affidavit price, with a floor tied to trade-in value.
Registration and due dates
Registration is about $21 a year plus clerk fees. A title costs $9.
Paid every year with registration renewal at the county clerk, usually in the owner's birth month.
Cut what your car costs in Kentucky
Car tax is set by your town, but your loan and insurance aren't. Refinancing a car loan at a lower rate often saves more each year than the tax itself.
Questions
How is Kentucky car tax calculated?
Jan 1 value ÷ 100 × (state 45¢ + local rates).
Where do I pay?
At the county clerk, or online, with your registration renewal.
Can I deduct Kentucky car taxes on my federal return?
Yes, the value-based part is deductible. Kentucky's yearly car tax is based on the car's value, so it can be claimed as personal property tax if you itemize on your federal return (subject to the SALT cap). Flat registration fees are not deductible.
Sources
Last checked October 14, 2026. Rates are for passenger cars owned by individuals; leased, business and specialty vehicles can differ. Confirm with your tax collector or commissioner of the revenue.