Kentucky income tax rates for 2026
A flat 3.5% of taxable income (down from 4% in 2025). The calculation starts from federal adjusted gross income with Kentucky modifications.
| Rate | Taxable income |
|---|---|
| 3.5% | All taxable income |
Deductions, exemptions and credits
Before the rates apply, Kentucky allows a standard deduction of $3,360 (single) or $3,360 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- Married couples who file separately on a combined Kentucky return can each claim the $3,360 standard deduction; the joint estimate uses one.
Worked example: $75,000 in Kentucky
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $3,360 (standard deduction) = $71,640.00
Brackets: 3.5% × $71,640.00 = $2,507.40
Kentucky income tax = $2,507.40 — an effective rate of 3.34% and a marginal rate of 3.5%.
Kentucky income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $932 | 3.11% | $932 | 3.11% |
| $50,000 | $1,632 | 3.26% | $1,632 | 3.26% |
| $75,000 | $2,507 | 3.34% | $2,507 | 3.34% |
| $100,000 | $3,382 | 3.38% | $3,382 | 3.38% |
| $150,000 | $5,132 | 3.42% | $5,132 | 3.42% |
| $250,000 | $8,632 | 3.45% | $8,632 | 3.45% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Kentucky compared with nearby states
At $75,000 (single), Kentucky ranks 29 of 51 for state income tax, where 1 is the highest. Tennessee does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Kentucky | $2,507 | 3.34% | 3.5% |
| Indiana | $2,183 | 2.91% | 2.95% |
| Ohio | $1,629 | 2.17% | 2.75% |
| West Virginia | $2,546 | 3.39% | 4.58% |
| Virginia | $3,498 | 4.66% | 5.75% |
| Tennessee | $0 | 0% | none |
| Missouri | $2,534 | 3.38% | 4.7% |
| Illinois | $3,568 | 4.76% | 4.95% |
More about taxes in Kentucky
- Kentucky cut its flat rate to 3.5% for 2026, from 4% in 2025.
Frequently asked questions
What is the Kentucky income tax rate for 2026?
A flat 3.5% of taxable income (down from 4% in 2025). A single filer with $75,000 of income pays an effective 3.34% after deductions.
How much Kentucky income tax do I pay on $75,000?
About $2,507 for a single filer — 3.34% of income — after $3,360 of standard deduction. A married couple with $150,000 owes about $5,132.
What deductions does Kentucky allow?
Kentucky allows a standard deduction of $3,360 (single) or $3,360 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Kentucky's income tax higher than its neighbors'?
At $75,000 (single), Kentucky ranks 29 of 51 for state income tax, where 1 is the highest. Among nearby states, Tennessee is lowest at $0 and Illinois is highest at $3,568.
Estimates only — not tax advice. Kentucky figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.