Kentucky State Law

Kentucky businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the county clerk. Businesses with employees or…

Source: KY Secretary of State

Kentucky employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Education…

Source: KY Education and Labor Cabinet

Kentucky employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: KY Cabinet for Health and Family Services

Kentucky minimum wage is $7.25 per hour, matching the federal rate. Tipped employees may be paid $2.13 per hour provided tips bring total compensation to at least $7.25. Kentucky has…

Source: KY Labor Cabinet

Kentucky employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or the Kentucky Employers Mutual Insurance (KEMI) state-created insurer. Sole…

Source: KY Department of Workers Claims

Kentucky professional licensing is administered through multiple boards under the Public Protection Cabinet, covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors. The Kentucky One Stop Business Portal…

Source: KY Public Protection Cabinet

Kentucky requires contractors performing work valued at $1,000 or more to be licensed by the Department of Housing, Buildings and Construction. Residential and commercial contractor licenses are available. Electrical, plumbing,…

Source: KY Department of Housing Buildings and Construction

The Kentucky Small Business Development Center (KSBDC) network provides free one-on-one business advising, access-to-capital assistance, and training to Kentucky entrepreneurs and small business owners. The network is hosted by the…

Source: KY Small Business Development Center

The Kentucky Economic Development Finance Authority (KEDFA) provides loan participation and loan guarantees to Kentucky small businesses through its Small Business Loan Program. Funds may be used for equipment, real…

Source: KY Economic Development Finance Authority

Home-based businesses in Kentucky are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: KY Public Protection Cabinet

Kentucky LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $40 fee. All LLCs must designate a registered agent with a Kentucky address…

Source: KY Secretary of State

Kentucky corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $40 fee. Corporations must designate a registered agent in Kentucky and file an…

Source: KY Secretary of State

Kentucky LLCs and corporations must file an Annual Report with the Secretary of State by June 30 each year. The filing fee is $15 for LLCs and $15 for corporations…

Source: KY Secretary of State

Kentucky imposes a flat 5% corporate income tax on net income attributable to Kentucky. C corporations file Form 720 with the Department of Revenue. Multi-state corporations apportion income using a…

Source: KY Department of Revenue

Kentucky imposes a Limited Liability Entity Tax (LLET) on LLCs, partnerships, and S corporations doing business in the state. The tax is calculated as the lesser of 0.095% of gross…

Source: KY Department of Revenue

Kentucky imposes a flat 6% sales and use tax on retail sales of tangible personal property and certain services statewide, with no local sales taxes. Kentucky expanded its service tax…

Source: KY Department of Revenue