Kentucky

Corporate income tax

A Kentucky Corporation Income Tax and LLET Return (Form 720) must be filed and payment made on or before the 15th day of the fourth month following the close of the taxable year (KRS 141.160, 141.220, 103 KAR 15:050). Flat 5% corporate income tax rate (tax years beginning on or after January 1, 2018).

Extension. Seven-month extension for C corporations (Form 720/720U) obtained by filing Form 720EXT by the original due date or by attaching federal Form 7004...

Partnerships and S corporations

Limited liability pass-through entities (S corps, LLCs, LPs, LLPs) owe the Limited Liability Entity Tax with Form PTE. Kentucky also allows an elective pass-through entity income tax (partnership elects the tax it pays on Form PTE), enacted 2023 retroactive to tax years beginning on or after January 1, 2022; the election mechanics were only partially confirmed from the 2025 Form PTE instructions.

Sales and use tax

Due date. Returns are due on the 20th of the month following the reporting period (monthly: e.g., July return due August 20; quarterly: 20th of month after quarter); next business day if the 20th falls on a weekend or holiday. Accelerated filers' returns are due on the 25th.

Filing frequency. Returns are due monthly by default; the Department allows quarterly or annual filing based on the amount of sales tax reported annually and adjusts filing frequencies programmatically each June.

Prepayments. Some businesses are required to file on an accelerated basis with returns due the 25th; Avalara states the trigger is $10,000 or more average monthly liability (not confirmed on an official page).

Notes

Kentucky's LLET is a gross-receipts-based minimum tax layered on top of income tax; the $175 minimum applies even to loss-year entities. Corporations and pass-through entities with federal gross receipts of $1,000,000 or more must file and pay electronically (tax years beginning on or after October 1, 2021).