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​The Department of Revenue administers the horse racing taxes imposed on all tracks conducting pari-mutuel wagering under the jurisdiction of the Kentucky Horse Racing Commission. (KRS 138.510 – 138.550).

Effective July 14, 2022, the admissions tax imposed under KRS 138.480 - 138.490 is repealed. 

Effective August 1, 2022, the pari-mutuel excise tax rate for live wagering, simulcast wagering, and advance deposit wagers is set at 1.5% due to the passage of HB 607

Updated forms 73A100, 73A101 and 73A102 are now posted.  The revised Racetrack Pari-Mutuel Tax Report (Form 73A100) reflects the new 1.5% excise tax rate, incentive fund rates, and includes the newly established incentive funds for Equine Industry Programs for the University of Kentucky (UK) and Bluegrass Community and Technical College (BCTC).  Also, the admissions tax has been removed from Form 73A100.  The revised Historical Pari-Mutuel Report (Form 73A101) includes an additional incentive fund for the Equine Industry Program and Breeders Incentive Fund with a cap of $2,000,000.  The revised Advanced Deposit Wagering Excise Tax Report (Form 73A102) is updated to reflect the new 1.5% excise tax rate.

Live Racing – (KRS 138.510)

  • Tax Rate – 1.5% of all money wagered on live races at the track.
  • Due Date – The report must be filed no later than the fifth business day (excluding Saturday and Sunday) following the close of each race week.  A race week will begin on Monday and end on Sunday.

Simulcast Wagering – (KRS 138.510)

  • Tax Rate – 1.5% of all money wagered at receiving tracks or telephone account wagers or whole card simulcast if total anticipated annual live racing handle is more than $250,000.
  • Due Date – The report must be filed no later than the fifth business day (excluding Saturday and Sunday) following the close of each race week.  A race week will begin on Monday and end on Sunday.

License Tax – (KRS 137.170 – 137.190)

Racetracks conducting live horse races must report and pay a license tax for each day of racing based on the average daily handle of the preceding race year.

Due Date – The report and payment due within 30 days at the close of each race meet.​​​​



License Tax Rate
Average Daily Live HandleLicense Tax
$0 - $25,000$0
$25,0001 - $250,000$175
$250,001 - $450,000$500
$450,001 - $700,000$1,000
$700,001 - $800,000$1,500
$800,001 - $900,000$2,000
$900,001 and above$2,500
​Tracks must file an annual report due by December 31 of each year giving a summary of the average daily handle of the race year concluded on the immediately preceding November 30 and pay any additional license tax due.

Historical Horse Racing – (KRS 138.510)

  • Tax Rate - 1.5% of all money wagered on historical horse races.
  • Due Date - The report must be filed no later than the fifth business day (excluding Saturday and Sunday) following the close of each race week.  A race week will begin on Monday and end on Sunday.

Advanced Deposit Wagering – (KRS 138.513)

  • Tax Rate - 1.5% of all amounts wagered by Kentucky residents through ADW licensees.
  • Due Date – The report is due the first business day of the week next succeeding the week during which the wagers forming the base of the tax were received.  A race week will begin on Monday and end on Sunday.​

​E​quine Breeders
Supplementary Schedule

​Form 51A132 can now be completed online.​

Get Started



Pay Pari-mutuel Tax

Mail the report and a check or money order made payable to "KY State Treasurer" to
     KY Department of Revenue
     Frankfort, KY 40619

Submit a copy of the report to the Kentucky Horse Racing Commission at KHRC.Reports@ky.gov.

All tax payment and e-file options

​​Pari-Mutuel Tax Rates
Prior to August 1, 2022​

​Pari-Mutuel Taxes
​Tax Rate

​Live Wagering (average daily live handle less than $1,200,000)

​1.5%

​Live Wagering (average daily live handle less than $1,200,000 and conducting harness racing)

​1.75%

​Live Wagering (average daily live handle $1,200,000 or more)

​3.5%

​Live Wagering (average daily live handle $1,200,000 or more and conducting harness racing)

​3.75%

​Simulcast Wagering 

​3%

​Advanced Deposit Wagering​

​0.5%​





Excise Tax

Download the Taxpayer Bill of Rights

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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