Next deadline
The October 2026 return is due Friday, 27 November 2026. To be safe, file and pay by Thursday 26 November.
The rule in one line
Stays in one month are reported and paid to the Department of Tourism by the 28th of the next month - September's stays by 28 October, December's by 28 January. A return is due every month, even when nobody stayed (a nil return). Bank transfers can take a day to reach the Department of Tourism, so the "safer file-by date" below is one business day earlier.
Read the full Tourist Accommodation Tax guide for what is taxable, exemptions and how to file.
Monthly deadlines for 2026
One return per month of stays - twelve returns a year.
| Stays in | Deadline | Safer file-by date |
|---|---|---|
| January | Fri, 27 Feb 202628th is a Saturday | Thu, 26 Feb 2026 |
| February | Fri, 27 Mar 202628th is a Saturday | Thu, 26 Mar 2026 |
| March | Tue, 28 Apr 2026 | Mon, 27 Apr 2026 |
| April | Thu, 28 May 2026 | Wed, 27 May 2026 |
| May | Fri, 26 Jun 202628th is a Sunday | Thu, 25 Jun 2026 |
| June | Tue, 28 Jul 2026 | Mon, 27 Jul 2026 |
| July | Fri, 28 Aug 2026 | Thu, 27 Aug 2026 |
| August | Mon, 28 Sept 2026 | Fri, 25 Sept 2026 |
| September | Wed, 28 Oct 2026 | Tue, 27 Oct 2026 |
| October | Fri, 27 Nov 202628th is a Saturday | Thu, 26 Nov 2026 |
| November | Thu, 24 Dec 202628th is Boxing Day (observed) | Wed, 23 Dec 2026 |
| December | Thu, 28 Jan 2027 | Wed, 27 Jan 2027 |
Monthly deadlines for 2027
One return per month of stays - twelve returns a year.
| Stays in | Deadline | Safer file-by date |
|---|---|---|
| January | Fri, 26 Feb 202728th is a Sunday | Thu, 25 Feb 2027 |
| February | Thu, 25 Mar 202728th is a Sunday | Wed, 24 Mar 2027 |
| March | Wed, 28 Apr 2027 | Tue, 27 Apr 2027 |
| April | Fri, 28 May 2027 | Thu, 27 May 2027 |
| May | Mon, 28 Jun 2027 | Fri, 25 Jun 2027 |
| June | Wed, 28 Jul 2027 | Tue, 27 Jul 2027 |
| July | Fri, 27 Aug 202728th is a Saturday | Thu, 26 Aug 2027 |
| August | Tue, 28 Sept 2027 | Mon, 27 Sept 2027 |
| September | Thu, 28 Oct 2027 | Wed, 27 Oct 2027 |
| October | Fri, 26 Nov 202728th is a Sunday | Thu, 25 Nov 2027 |
| November | Fri, 24 Dec 202728th is Boxing Day (observed) | Thu, 23 Dec 2027 |
| December | Fri, 28 Jan 2028 | Thu, 27 Jan 2028 |
Filing every two months
Some hosts send two monthly returns together, with one payment, on the first month's deadline - the January and February returns both by 28 February. The second month is reported early, so no deadline is missed, and there are six payments a year instead of twelve.
| Stays in (two months) | Deadline | Safer file-by date |
|---|---|---|
| Jan–Feb | Fri, 27 Feb 202628th is a Saturday | Thu, 26 Feb 2026 |
| Mar–Apr | Tue, 28 Apr 2026 | Mon, 27 Apr 2026 |
| May–Jun | Fri, 26 Jun 202628th is a Sunday | Thu, 25 Jun 2026 |
| Jul–Aug | Fri, 28 Aug 2026 | Thu, 27 Aug 2026 |
| Sep–Oct | Wed, 28 Oct 2026 | Tue, 27 Oct 2026 |
| Nov–Dec | Thu, 24 Dec 202628th is Boxing Day (observed) | Wed, 23 Dec 2026 |
If you miss a deadline
A late return or payment attracts an automatic 20% surcharge on the tax due, which the Department of Tourism cannot waive. On $3,000 of tax that is $600. File as soon as you can - the surcharge does not shrink by waiting.
Hosts.ky emails a reminder 14 days and 7 days before each deadline, and a last call on the file-by date. Download the return early and you only get the last call.