Sports Wagering Excise Tax
The Department of Revenue administers the sports wagering excise tax. The new statutory language is provided in KRS 138.552.
New Login Process
The Kentucky Department of Revenue is changing our Sports Wagering login process to enhance security using multifactor authentication.
Beginning February 1, 2025, you will see a new screen when you log in to the Sports Wagering application. You will use your new username provided by the Department of Revenue and your existing password, and you will be required to change your password after logging in. You will use your email address to receive a verification code for future sign ins.
Thank you for your cooperation during this system upgrade, which will help protect all user data and account information.
If you need assistance with your sign in, please contact our Customer Contact Center at 502-764-5555.
If you need assistance with a return, please contact our business team at 502-564-6823 or send an email at the link located at the bottom of the page.
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Effective June 29, 2023
House Bill 551, passed during the 2023 Kentucky legislative session, establishes a new excise tax imposed on persons licensed to conduct sports wagering by the Kentucky Horse Racing Commission (KHRC) under KRS 230.811 and 230.814. The new excise tax rate is nine and three-quarters percent (9.75%) on the adjusted gross revenue on wagers placed at the licensed track and fourteen and one-quarter percent (14.25%) on the adjusted gross revenue on wagers placed online via websites or mobile applications or other off-site technology approved by the KHRC.
The Sports Wagering Excise Tax Report and payment are due on or before the 20th of the month following the month in which the reportable wagers occur. The first monthly reporting period, September 2023, is due October 20th. All Sports Wagering Excise Tax Reports must be filed and paid online through the Sports Wagering Tax Application.