Kentucky state law requires any tenant with a lease of fewer than two years to obtain their landlord’s written permission before subletting.^[1]

A lease will typically include a section that provides details about if and how the tenant may sublet. If the lease is unclear or is silent on the subject of subletting, the tenant must obtain the landlord’s permission.

When seeking permission to sublet, consider using a Landlord Consent Form.

Rentals of fewer than 30 days, are subject to State Transient Room Tax,^[2] State Sales Tax, and any local room or lodgings taxes that may apply by location.

Kentucky short-term rental taxes:

• 6% State Sales Tax^[3]
• 1% State Transient Room Tax
• Local room/lodgings taxes (if applicable)