Kentucky DOR Publishes Penalties, Interest Rates, Fees for Unpaid Tax Liabilities

The Kentucky Department of Revenue has published information detailing the various penalties, interest rates, and fees applicable to unpaid tax liabilities in the state. The publication outlines specific penalty percentages for violations, including late filing, late payment, failure to file, negligence, fraud, and describes the 25 percent Cost of Collection Fee that may be added to unpaid taxes 60 days after the Original Notice Date, while noting that penalty waivers may be considered for reasonable cause, though interest charges cannot be waived. [Ky. Dep’t of Revenue, Penalties, Interest and Fees, 10/24/25]

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