Kentucky Income Tax Calculator
Figure basis: Official Kentucky Department of RevenueKentucky income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Kentucky state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Kentucky state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Kentucky Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Kentucky applies a flat income tax rate of 3.5% to all taxable income. On a $60,000 salary (single filer) the state income tax is $1,982.40, an effective rate of 3.30%.
How Kentucky income tax works
Kentucky imposes a flat income tax at 3.5% for tax year 2026. The rate was reduced from 4.0% to 3.5% effective January 1, 2026, under Kentucky's income-tax reduction law. Kentucky HB 8 (2023), codified at KRS 141.020, established a framework of revenue-triggered rate reductions; the rate had previously fallen from 5.0% to 4.5% (2023) and to 4.0% (2024) before reaching 3.5% for 2026. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
Kentucky's glide toward a lower flat rate, and where it stops
Kentucky's flat income tax rate is 3.5% for 2026, down from 4.0% the year before. The state moved to a flat tax years ago, but HB 8 (2023), codified at KRS 141.020, is what set the current course: a series of revenue-triggered half-point cuts. The rate fell from 5.0% to 4.5% in 2023, to 4.0% in 2024, and now to 3.5% for 2026, each step contingent on the state meeting general-fund revenue and reserve thresholds.
Because the tax is flat, filing status does not change your rate; a single filer and a married couple both pay 3.5% on taxable income. What does vary is the deduction, though even that is unusually uniform. Kentucky grants the same standard deduction to every filing status: $3,360 for 2026, up from $3,270 in 2025, indexed each year under KRS 141.081. That is a striking contrast to states that give married couples double the single amount.
The common mistake is expecting to itemize the way you do federally. Kentucky eliminated most itemized deductions in its 2018 reform, so for the large majority of taxpayers the flat $3,360 deduction is the only offset before the 3.5% rate applies. Whether the rate drops below 3.5% in future years is not automatic: each further cut depends on the revenue triggers being met and the General Assembly acting, so residents should not assume the decline simply continues on schedule.
Kentucky income tax: frequently asked questions
How much is the Kentucky income tax on a $60,000 salary?
A single filer earning $60,000 a year in Kentucky has a taxable income of $56,640.00 after the standard deduction. The computed state income tax is $1,982.40, an effective rate of 3.30%. Enter your own income above for an exact figure.
What is the Kentucky state income tax rate?
Kentucky applies a flat income tax rate of 3.5% to all taxable income, regardless of income level or filing status.
What filing statuses does Kentucky income tax apply to?
Kentucky income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Kentucky's state income tax rate for 2026?
Kentucky's flat income tax rate is 3.5% for tax year 2026. This rate applies to all taxable income for all filing statuses. It was reduced from 4.0% to 3.5% effective January 1, 2026, per KRS 141.020.
What is the Kentucky standard deduction for 2026?
The Kentucky standard deduction is $3,360 for all filing statuses for 2026, up from $3,270 in 2025. All filers receive the same deduction amount regardless of whether they file as single, married jointly, separately, or head of household. It is adjusted annually for inflation under KRS 141.081.
Will Kentucky's income tax rate drop below 3.5%?
Possibly. Kentucky HB 8 (2023) created a revenue-trigger mechanism for further reductions below 3.5%. Any additional reduction depends on the state's general fund revenues meeting the required thresholds and enactment by the General Assembly.
Can Kentucky residents itemize deductions?
Kentucky eliminated most itemized deductions in 2018 as part of its tax reform. A limited set of deductions remains available, but for most taxpayers the standard deduction of $3,360 is the primary offset. Federal itemized deductions are not automatically deductible on the Kentucky return.
Official sources
- Kentucky income tax rates (tax year 2026): Kentucky Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.