The deadline to file local taxes is April 15th, 2025 unless otherwise extended due to the federal disaster relief for affected taxpayers in Kentucky.
The Louisville Metro Revenue Commission, encourages all taxpayers to file and pay on time to minimize penalties and interest.
Tax filing tips as the deadline approaches:
- Create an EMINTS account online to make filing and paying easier. Through EMINTS taxpayers can get secure access to information about your local tax account, make payments, submit documents and more.
- Wait to file until you have received all proper tax documents. Filing without all the necessary documents could lead to mistakes and potential delays.
- Carefully review your documents for any inaccuracies or missing information.
Appointments required for in-person service
From April 1st through April 18th, appointments will be limited to 2024 tax return preparation. No other appointments will be accepted during this time.
Schedule an appointment by calling (502) 574-4860. Payments may be dropped off without an appointment.
Translation services are available to limited English proficient individuals needing assistance.
 Need to File an Extension?
Much like federal and state taxes, an extension request can be filed with the Louisville Metro Revenue Commission for the Occupational License net profit tax return. Submit form OL-3EXT to request an automatic 6-month extension of time to file, which extends the April 15, 2025 filing deadline to October 15, 2025 for tax year 2024.
We will also accept a copy of your federal income extension request for the same tax year. The extension form must be postmarked or hand-delivered to the Louisville Metro Revenue Commission on or before the original tax due date.
An extension of time to file is not an extension of time to pay. Ninety percent of the tax liability must be paid with the extension to avoid additional penalties.
Penalties and interest apply to taxes that remain unpaid after the due date. Interest and penalty continue to accrue until the tax balance is paid in full.
Kentucky Disaster Relief for Affected Taxpayers
The Louisville Metro Revenue Commission will honor the recently announced IRS special tax relief for individuals and businesses in Kentucky affected by severe storms, straight-line winds, flooding and landslides that began on Feb. 14, 2025.
This tax relief allows affected taxpayers whose tax year 2024 Occupational License return filing deadline is on or after Feb. 14, 2025, until Nov. 3, 2025, to file the net profit tax return and submit the corresponding tax payment. Under the provisions of LMCO § 110.07(A), Louisville Metro honors federal extensions related to disaster relief for filing of the occupational license tax return on net profits, including the payment of tax due.
Late filing and payment penalties will be waived for those affected taxpayers seeking this relief, as long as such payments are paid on or before Nov. 3, 2025.
This extension does not apply to the following:
- quarterly estimated occupational license tax payments due April 15, June 15, & September 15, 2025.
- quarterly withholding tax returns and tax payments due April 30, July 31, & October 31, 2025.
- monthly withholding tax deposits.
State and Local law do not allow the Revenue Commission to extend these due dates
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