Breathitt County is a county in the eastern Appalachian portion of the U.S. state of Kentucky. As of the 2020 census, the population was 13,718. Its county seat is Jackson. The county was formed in 1839 and was named for John Breathitt, who was Governor of Kentucky from 1832 to 1834. Breathitt County was a prohibition or dry county, until a public vote in July 2016 that allowed alcohol sales.

Jackson is a home rule-class city in and the county seat of Breathitt County, Kentucky, in the United States. The population was 2,231 according to the 2010 U.S. census.