Insurance premium taxes are assessed on insurance companies for the privilege of doing business in the county. Fiscal courts can levy insurance premium taxes on the following types of insurance: automobile, fire and allied perils, casualty/liability, inland marine, life, health and all other risks.
- Fiscal year 2027: 50 counties with an insurance premium tax on at least one category.
- Tax rates range from 2 to 10 percent, with a median rate of 5 percent.
Counties are required to notify the Kentucky Commissioner of Insurance by March 23 of any new or modified insurance premium tax rate that will take effect the following July 1.
*Excluding Fayette and Jefferson counties.
Click here to download the FY27 insurance premium data brief.
