The influence of current distribution on the transport current loss in vertically stacked high-$T_c$ superconductor (HTS) tapes was evaluated. AC loss was analyzed as a function of current distribution by introducing a current distribution parameter through a numerical method (finite element analysis). AC loss under non-uniform current distribution is always higher than that for a uniformly distributed transport current in a conductor. Although the effect of non-uniformity is relatively insignificant in low transport current, AC loss increases substantially in high transport current regions as non-uniformity is enlarged. The results verify that non-uniform current distribution causes extra loss by examining the cross-sectional view of current densities in stacked conductor.