Kentucky income tax rates for 2026
Kentucky has a flat 3.5% rate. Rates apply to Kentucky taxable income: federal adjusted gross income minus Kentucky’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 3.5% | All taxable income | All taxable income |
Kentucky standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $3,360 | $3,360 |
Deductions and exemptions reduce the income Kentucky taxes; credits reduce the tax itself. The head-of-household standard deduction is $3,360.
How much Kentucky income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Kentucky tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,282 | 3.21% | $2,620 | $3,902 | 9.8% |
| $60,000 | $1,982 | 3.3% | $5,020 | $7,002 | 11.7% |
| $80,000 | $2,682 | 3.35% | $8,770 | $11,452 | 14.3% |
| $100,000 | $3,382 | 3.38% | $13,170 | $16,552 | 16.6% |
| $150,000 | $5,132 | 3.42% | $24,734 | $29,866 | 19.9% |
| $250,000 | $8,632 | 3.45% | $51,304 | $59,936 | 24% |
At $100,000, for example, Kentucky takes about $3,382 and the combined income tax bill is $16,552. Your marginal rate on the next dollar at that income is 25.5% (22% federal + 3.5% Kentucky). These estimates apply Kentucky’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
How Kentucky compares with neighboring states
On a $75,000 salary, a single filer pays $2,507 in Kentucky income tax, the 23rd-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Tennessee | $0 | 0% | No wage tax | 1 of 51 |
| Ohio | $1,619 | 2.16% | Flat 2.75% | 12 of 51 |
| Indiana | $2,183 | 2.91% | Flat 2.95% | 14 of 51 |
| Kentucky | $2,507 | 3.34% | Flat 3.5% | 23 of 51 |
| West Virginia | $2,546 | 3.39% | 2.11%–4.58% | 25 of 51 |
| Missouri | $2,588 | 3.45% | 0%–4.7% | 26 of 51 |
| Virginia | $3,498 | 4.66% | 2%–5.75% | 44 of 51 |
| Illinois | $3,568 | 4.76% | Flat 4.95% | 47 of 51 |
Compare Kentucky with Illinois, Indiana, Missouri, Ohio, Tennessee, Virginia and West Virginia.
Kentucky tax rules to know
Key points from our 2026 Kentucky data, compiled from the official sources listed at the end of this page:
- The flat rate fell from 4.0% to 3.5% on January 1, 2026 (revenue-trigger cut ratified by HB 1 of 2025).
- The 2026 standard deduction is $3,360 (up $90, inflation-indexed under KRS 141.081) per return. It is not doubled for a joint return. Married couples who file separately on a combined return can each claim $3,360.
- No personal exemptions. Small nonrefundable personal tax credits exist for age 65+, blindness and National Guard members, plus a Family Size Tax Credit for low incomes.
- Pension/retirement income exclusion up to $31,110 per person; Social Security is exempt.
Local income tax: Many cities, counties and some school districts levy occupational license taxes on wages (commonly about 0.5%-2.5%). E.g., Louisville Metro: 2.2% for residents, 1.45% for nonresidents; Lexington-Fayette: 2.25%.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Kentucky income tax rate for 2026?
Kentucky has a flat 3.5% rate for 2026. Because the rate applies to taxable income after deductions, the share of total income you pay is lower: about 3.34% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,382 in Kentucky income tax.
How much is Kentucky income tax on $75,000?
A single filer with $75,000 in wages owes about $2,507 in Kentucky income tax for 2026, based on Kentucky taxable income of about $71,640. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,085. A married couple earning $150,000 would owe about $5,132 in state tax.
What is the Kentucky standard deduction for 2026?
In our 2026 data, the Kentucky standard deduction is $3,360 for single filers and $3,360 for married couples filing jointly ($3,360 for heads of household). For a single filer earning $75,000, Kentucky taxable income works out to about $71,640 in our estimate. See the rules section on this page for income limits and other details.
Does Kentucky have local income taxes?
Many cities, counties and some school districts levy occupational license taxes on wages (commonly about 0.5%-2.5%). E.g., Louisville Metro: 2.2% for residents, 1.45% for nonresidents; Lexington-Fayette: 2.25%. This calculator does not add local taxes. A single filer earning $75,000 pays about $10,177 in combined federal and Kentucky income tax.
How does Kentucky income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,507 in Kentucky income tax, the 23rd-lowest among the 50 states and DC. Among neighbors, Tennessee would take $0 and Illinois $3,568. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Kentucky tax estimate exact?
It is an estimate. We apply Kentucky’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Kentucky subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Kentucky’s tax agency for final numbers.