Kentucky DOI Posts Local Premium Tax Schedule for 2026-2027
The Kentucky Department of Insurance recently posted the local government premium tax schedule for 2026-2027, showing tax rates and fees for more than 400 cities, towns and counties.
The tax rate varies considerably from one local jurisdiction to another, the DOI’s schedule shows. For the state capital of Frankfort, for example, fire and allied perils lines are taxed at 9%. But Lexington-Fayette County sets the rate at 5%.
The bulletin can be seen here, and the schedule is here.
The department also posted a local government premium tax risk location chart, available here.
“Taxes are imposed on insurance risks located within the corporate limits of the local government,” the DOI bulletin reads. “An insurance risk may not necessarily be located at the mailing address of the insured. It is imperative that the insurance company/surplus lines broker identify the specific county and/or city, as well as physical address/actual risk location, in order to properly assess the LGPT.”
ZIP codes should not be used to determine the tax amount.