Quick answer: Kentucky's Weight Distance Tax (KYU) is a flat $0.0285 per mile tax on the Kentucky miles of any carrier operating vehicles with a combined license weight of 60,000 pounds or more. It is separate from IFTA, filed quarterly, and required for interstate and Canadian cross-border carriers, not just Kentucky-based fleets. You must file every quarter, even with zero Kentucky miles.
Key Takeaways
- KYU applies to vehicles with a combined license weight greater than 59,999 lbs (i.e., 60,000 lbs and up).
- The rate is a flat $0.0285 per Kentucky mile under KRS 138.660 — it does not vary by weight above the threshold.
- It is a mileage tax, separate from and in addition to IFTA.
- Filing is quarterly, due the last day of the month after each quarter; zero returns are still required.
- Interstate and Canadian cross-border carriers owe KYU on Kentucky miles — it is not limited to Kentucky-based carriers.
Kentucky is one of the US states that charges a weight-distance tax in addition to IFTA, and its rules are refreshingly simple compared with the weight-tiered schedules elsewhere: one threshold, one flat rate, quarterly filing. The catch is that it is easy to forget entirely, because IFTA does not include it and there is no fuel-purchase trigger to remind you.
Who needs a KYU number
A KYU license is required for carriers operating on Kentucky roadways with a combined license weight greater than 59,999 pounds. That threshold captures most tractor-trailer combinations. The requirement applies to any qualifying carrier using Kentucky roads, so interstate carriers and Canadian cross-border fleets running through Kentucky need a KYU number just as Kentucky-based carriers do.
The KYU number is separate from your USDOT number, your IFTA license, and your IRP registration — it is a Kentucky-specific credential tied to the weight distance tax.
The rate: flat $0.0285 per mile
Under KRS 138.660, the Kentucky Weight Distance Tax is computed at $0.0285 per mile — two and eighty-five hundredths of a cent per mile. Unlike New York or Connecticut, where the per-mile charge climbs with vehicle weight, KYU is a flat rate above the 60,000-lb threshold. Your quarterly liability is straightforward:
- Kentucky miles in the quarter × $0.0285 = tax owed.
For example, a truck running 5,000 miles in Kentucky in a quarter owes 5,000 × $0.0285 = $142.50 for that vehicle.
Quarterly filing
KYU returns and payment are due on the last day of the calendar month following each quarter (so late April, July, October, and January). Critically, you must file for every quarter even if you had no Kentucky travel — Kentucky expects a zero-mile return, and skipped filings can lead to suspension of your KYU license, which creates roadside and renewal problems down the line.
Recordkeeping
Because the tax is purely mileage-based, defensible Kentucky mileage by vehicle is the whole ballgame. Carriers should keep trip-level distance records that isolate Kentucky miles for each truck each quarter. This is the same jurisdiction-mileage data your IFTA return already requires, so capturing it once from GPS/ELD serves both.
How TruckerPro helps
KYU is simple math on top of one hard input: accurate Kentucky miles per truck, per quarter. TruckerPro captures distance by jurisdiction automatically from your trip data — the same feed that builds your IFTA return — so the Kentucky miles are ready when the KYU return is due, and a zero-travel quarter is just as easy to confirm as a busy one. If your lanes also touch New York, New Mexico, or Connecticut, the same mileage data covers those state taxes too.
This article is editorial guidance for carriers, including Canadian cross-border fleets, and is not tax or legal advice. Verify the current rate and requirements with the Kentucky Transportation Cabinet before filing.
Source: Kentucky Transportation Cabinet — Kentucky Weight Distance (KYU).
Frequently asked questions
What is the Kentucky KYU tax rate for 2026?
Kentucky's Weight Distance Tax is calculated at $0.0285 per mile (two and eighty-five hundredths cents per mile) under KRS 138.660. It is a flat per-mile rate that does not change with vehicle weight — every taxable mile driven in Kentucky is charged at the same rate. Your quarterly liability is simply your Kentucky miles multiplied by $0.0285.
Who needs a Kentucky KYU number?
A KYU license is required for carriers operating vehicles on Kentucky roadways with a combined license weight greater than 59,999 pounds — effectively 60,000 pounds and up. This applies to interstate carriers, including Canadian cross-border fleets, not just Kentucky-based ones. If your qualifying trucks run through Kentucky, you need a KYU number and must file the weight distance tax.
How often is the KYU tax filed?
The KYU weight distance tax is filed quarterly. Returns and payment are due on the last day of the calendar month following the end of each quarter. You must file for every quarter even if you did not travel in Kentucky during that period — a zero-mile return is still required, and missing filings can lead to your KYU number being suspended.
Is KYU the same as IFTA?
No. IFTA is a fuel-use tax reconciled across member jurisdictions; the Kentucky Weight Distance Tax (KYU) is a separate, Kentucky-only tax based purely on the miles your heavy vehicles travel in Kentucky. A carrier running through Kentucky can owe both, and files them separately. Both depend on the same accurate Kentucky mileage, which is why they are usually handled from the same trip data.
Do Canadian carriers pay Kentucky KYU?
Yes. The KYU weight distance tax applies to any qualifying carrier operating on Kentucky roads regardless of home base, so Canadian fleets running cross-border lanes through Kentucky at 60,000 lbs or more must hold a KYU number and file quarterly. It is one of the state mileage taxes cross-border carriers most commonly miss because IFTA does not cover it.
What happens if I do not file KYU?
Failing to file KYU returns — including zero returns for quarters with no Kentucky travel — can result in penalties, interest, and suspension or revocation of your KYU license, which can then cause problems at Kentucky roadside enforcement and with credential renewals. Because filing is required every quarter, the simplest way to stay compliant is to have Kentucky mileage captured automatically so the return is quick to produce.