Kentucky Small Business Tax Calendar 2026 and 2027: Withholding, Unemployment, Occupational Tax, Property Return and Annual Report Deadlines
Kentucky Small Business Tax Calendar 2026 and 2027: Withholding, Unemployment, Occupational Tax, Property Return and Annual Report Deadlines
A Kentucky small business with employees usually answers to at least four state agencies and several local governments. Each has its own deadlines, and most carry penalties for late filing. The deadline with the highest stakes is the Secretary of State annual report: an LLC or corporation that misses June 30 is administratively dissolved. This Kentucky small business tax calendar lists the 2026 and 2027 dates in one place so you can set reminders before each one arrives.
Informational content only. This guide explains how Kentucky tax and filing deadlines generally work. It is not legal or tax advice. Rules and due dates change, so confirm each item with the agency named before you rely on it, and work with a qualified CPA or attorney on anything involving multiple entities, a complex payroll, or a tax position you are unsure about.
The Kentucky Small Business Tax Calendar at a Glance
Deadlines from 2026 that have already passed, such as the April 15 and June 30 dates, are not repeated in the first table. Weekend dates are flagged with the day of the week. This guide does not assume that a weekend due date rolls to the next business day, so confirm that with the agency.
Rest of 2026
| Date | Deadline | Who it applies to |
|---|---|---|
| October 31, 2026 (Saturday) | Quarterly withholding return and payment; Q3 unemployment report and payment | Quarterly withholding filers; employers with Kentucky unemployment accounts |
| November 20, 2026 | Sales tax for October | Sales tax account holders |
| December 15, 2026 | Fourth estimated tax payment | Corporations and pass-through entities |
| December 20, 2026 (Sunday) | Sales tax for November | Sales tax account holders |
| December 31, 2026 | Property tax bills due | Owners of taxable real and business personal property |
Full Year 2027
| Date | Deadline | Who it applies to |
|---|---|---|
| January 15, 2027 (Friday) | Fourth individual estimated payment for the prior tax year | Individuals |
| January 31, 2027 (Sunday) | Annual withholding (Form K-3 for under $400 filers); W-2, W-2G and 1099 statements to Revenue; local tax statements to employees; Q4 quarterly withholding; Q4 unemployment report and payment | Employers |
| February 28, 2027 (Sunday) | Local payroll tax reconciliation to each tax district | Employers subject to local payroll taxes |
| April 15, 2027 (Thursday) | Individual and calendar-year corporate income tax returns; first estimated payments; net profit license returns in most tax districts | Individuals, corporations, pass-through entities, and businesses with local net profit taxes |
| April 30, 2027 (Friday) | Q1 withholding (quarterly filers); Q1 unemployment report and payment | Quarterly filers; unemployment account holders |
| May 15, 2027 (Saturday) | Form 62A500 to the county Property Valuation Administrator (PVA) | Businesses with taxable business personal property |
| June 15, 2027 (Tuesday) | Second estimated payment | Individuals, corporations, pass-through entities |
| June 30, 2027 (Wednesday) | Secretary of State annual report, $15 | LLCs and corporations |
| July 31, 2027 (Saturday) | Q2 withholding (quarterly filers); Q2 unemployment report and payment | Quarterly filers; unemployment account holders |
| September 15, 2027 (Wednesday) | Third estimated payment | Individuals, corporations, pass-through entities |
| October 31, 2027 (Sunday) | Q3 withholding (quarterly filers); Q3 unemployment report and payment | Quarterly filers; unemployment account holders |
| December 15, 2027 (Wednesday) | Fourth estimated payment | Corporations and pass-through entities |
| December 31, 2027 (Friday) | Property tax bills due | Property owners |
Recurring items that do not appear as single dates: monthly withholding is due by the 15th for employers in the $2,000 to under $50,000 band, and sales tax is due on the 20th of each following month for every month you have a sales tax obligation.
Payroll Withholding
Kentucky sets your state withholding filing frequency from last year's total withholding, under 103 KAR 18:150. Your frequency can change each year, so re-check it every January.
| Last year's withholding | Filing frequency | Due dates |
|---|---|---|
| Under $400 | Annual, Form K-3 | January 31 |
| $400 to under $2,000 | Quarterly | April 30, July 31, October 31, January 31 |
| $2,000 to under $50,000 | Monthly | By the 15th |
| $50,000 or more | Twice monthly | Confirm the exact schedule with the Department of Revenue |
File and pay all state withholding through MyTaxes.ky.gov. A new business has no prior-year withholding to base its frequency on, so confirm its starting schedule with the Kentucky Department of Revenue at revenue.ky.gov.
On January 31, send your W-2, W-2G and 1099 statements to Revenue and give each employee their local tax statement. These are separate from the withholding return itself, so do not assume one filing covers the other.
Unemployment Insurance Reports
Employers with Kentucky unemployment insurance accounts file a report and make a payment every quarter. The Q4 report is due January 31, and the Q1, Q2 and Q3 reports are due on the last day of April, July and October. Confirm your filing system, rate notices and contacts with the Kentucky Office of Unemployment Insurance. This guide does not cover account setup or rate calculations.
Local Occupational License and Payroll Taxes
Kentucky has 120 counties and about 420 cities. Cities, counties and school districts can levy occupational license taxes on payroll, net profits or gross receipts. There is no statewide equivalent, and each tax district runs its own forms and revenue office. Find the district where your business operates and get its forms before the year's first deadline.
- January 31: provide local tax statements to employees.
- February 28: file the local payroll tax reconciliation with each tax district (KRS 67.783(4)).
- April 15: net profit license returns are due in most tax districts. Check yours, because the due date and forms may differ.
Licensing is separate from taxes, and it is not the same as the state filing. Kentucky has no statewide general business license, and registering an LLC, corporation or assumed name is a filing, not a license. Licenses come from agencies and trades: the Department of Housing, Buildings and Construction for electricians, plumbers and HVAC; the Real Estate Authority; the Boards of Cosmetology and Barbering; the Cabinet for Health and Family Services for child care and home health; ABC for alcohol and tobacco; and local health departments for food permits. Kentucky has no statewide general contractor license, so check city and county rules for contractor work.
Sales Tax
Kentucky's state sales tax rate is a flat 6%, and there are no local sales taxes on top of it. The tax reaches about 50 services, so review your service revenue as well as your product sales. Sales tax is due on the 20th of the following month (KRS 139.540).
Register your tax account using Form 10A100 through MyTaxes.ky.gov. The sales tax permit information is on the Department of Revenue's business registration page.
Income, Corporate and Entity Taxes
- Individuals: 3.5% flat rate for 2026, with a $3,360 standard deduction. Returns and first estimates are due April 15, with later estimates on June 15, September 15 and January 15. Confirm the 2027 rate and deduction with Revenue.
- Corporations: 5% flat rate. Calendar-year corporate returns are due April 15 (KRS 141.160). Estimates are due April 15, June 15, September 15 and December 15 (KRS 141.305 and KRS 141.044). Corporations on a non-calendar year have different dates, so confirm them with your CPA.
- LLCs: no franchise tax. LLC income passes through to the members and is taxed at the individual rate. LLCs and corporations both owe the Limited Liability Entity Tax (LLET).
The LLET has a $175 minimum if Kentucky gross receipts or gross profits are $3 million or less. Between $3 million and $6 million, the tax follows a sliding scale. Above $6 million, it is the lesser of 0.095% of Kentucky gross receipts or 0.75% of Kentucky gross profits. This guide does not list the LLET return form or due date, so confirm both with the Department of Revenue.
Property Tax Returns and Bills
Two dates matter. By May 15, file Form 62A500 with your county Property Valuation Administrator (PVA). By December 31, property tax bills are due. Confirm the filing method for the PVA and the bill payment office with your county, because both vary by county.
Secretary of State Annual Report
Every LLC and corporation must file an annual report with the Kentucky Secretary of State for $15. It is due June 30 each year, and the filing window opens January 1. File through FastTrack Online Filings, the Secretary of State's online system for annual reports. Domestic entities that miss June 30 are administratively dissolved, so file early. To look up your entity's record before the deadline, use the Secretary of State business search, and find general filing information on the Division of Business Filings page.
Items to Confirm With Each Agency
The following items are not settled figures in this guide. Confirm each one with the agency named.
- Net profit license return due dates and forms, from your city or county revenue office.
- Local occupational license rates and filing forms, from your city or county revenue office.
- The LLET return form and due date, from the Department of Revenue.
- The 2027 individual income tax rate and standard deduction, from the Department of Revenue.
- The exact twice-monthly withholding schedule for employers in the $50,000 or more band, from the Department of Revenue.
- How weekend due dates are handled, from the agency that owns each deadline.
- Unemployment filing details and rate notices, from the Kentucky Office of Unemployment Insurance.
Building Your Kentucky Tax Calendar
- Enter every date from the tables above into one shared calendar, with a reminder 14 days before each one.
- Set a recurring reminder for the 15th (monthly withholding) and the 20th (sales tax) if those obligations apply to you.
- Write down your local tax districts and their contacts, so February 28 and April 15 do not catch you guessing.
- Review your withholding frequency every January, because it resets from the prior year's totals.
Use this calendar as a starting point, not a substitute for professional advice. A qualified CPA can confirm estimated payments and entity tax obligations, and a business attorney can confirm how your entity should be maintained. This guide is informational content, not legal or tax advice.