Lexington, KY Sales Tax Rate (2026)
Combined state and local rate for Lexington, KY, with the rate for each of its 39 ZIP codes.
Rates as of
6%combined sales tax rate in Lexington
Lexington's sales tax rate is 6% — Kentucky has no local sales taxes. That holds in all 39 ZIP codes with a Lexington mailing address, as of September 2026.
- State
- 6%
- County
- 0%
- City
- 0%
- Special district
- 0%
- Combined
- 6%
Source: Kintsugi's rate table, updated monthly, as of September 2026. Kentucky local tax rules. Official rates: Kentucky DOR — Sales & Use Tax.
Lexington sales tax rates by ZIP code
Every ZIP code with a Lexington mailing address, with its combined rate as of September 2026. A ZIP code can cross city and district lines, so the delivery address decides the rate on a sale; the sales tax calculator looks one up.
| ZIP | County | Combined rate | State | County | City | Special |
|---|---|---|---|---|---|---|
| 40502 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40503 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40504 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40505 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40506 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40507 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40508 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40509 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40510 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40511 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40512 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40513 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40514 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40515 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40516 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40517 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40522 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40523 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40524 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40526 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40533 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40536 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40544 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40546 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40550 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40555 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40574 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40575 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40576 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40577 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40578 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40579 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40580 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40581 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40582 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40583 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40588 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40591 | Fayette | 6% | 6% | 0% | 0% | 0% |
| 40598 | Fayette | 6% | 6% | 0% | 0% | 0% |
Selling into Lexington: Kentucky rules
What's taxable: At the state level, SaaS is taxable, clothing is taxable, groceries are exempt and digital goods are taxable.
Economic nexus: Kentucky economic nexus is triggered when your sales into the state exceed $100,000 in the current or prior calendar year; the 200-transaction test was repealed effective August 1, 2026. You must register within 60 days of crossing the threshold.
Filing: Kentucky assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period.
Registration, exemptions, penalties and marketplace rules are in the Kentucky sales tax guide.
Frequently asked questions
Other Kentucky cities
Rates change monthly. Kintsugi applies them automatically.
Free plan, filing from $75 per filing, no per-state subscription.