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​​Motor Vehicle Taxes in Kentucky

The Kentucky Department of Revenue administers two types of motor vehicle taxes.

Motor Vehicle Property Tax is an annual tax assessed on motor vehicles and motor boats.  Payment shall be made to the motor vehicle owner's County Clerk.  To learn more, please visit the Motor Vehicle Property Tax page.

Motor Vehicle Usage Tax is collected when a vehicle is transferred from one party to another.  It is levied at six percent and shall be paid on every motor vehicle used in Kentucky.  For more information, please visit the Motor Vehicle Usage Tax page.

Please visit the Transportation Cabinet's web site,, for more information regarding:
  • web renewal
  • titling and registration information
  • license plates
  • forms
  • publications

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