Kentucky Income Tax Calculator
Kentucky 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 4% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,273.60, an effective rate of 3.79%.
How Kentucky income tax works
Kentucky imposes a flat income tax at 4.0% for tax year 2025. The rate was reduced from 4.5% to 4.0% effective January 1, 2024 under Kentucky HB 8 (2023), codified at KRS §141.020. Kentucky's tax reform law includes a trigger mechanism that may further reduce the rate to 3.5% in 2026 if the state meets specified revenue thresholds. 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 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 $56,840.00 after the standard deduction. The computed state income tax is $2,273.60, an effective rate of 3.79%. 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 4% 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 2025?
Kentucky's flat income tax rate is 4.0% for tax year 2025. This rate applies to all taxable income for all filing statuses. It was reduced from 4.5% to 4.0% effective January 1, 2024 under Kentucky HB 8 (2023), per KRS §141.020.
What is the Kentucky standard deduction for 2025?
The Kentucky standard deduction is $3,160 for all filing statuses for 2024 (the 2025 figure is adjusted annually for inflation under KRS §141.081). All filers receive the same deduction amount regardless of whether they file as single, married jointly, separately, or head of household. Check the Kentucky Department of Revenue for the confirmed 2025 figure.
Will Kentucky's income tax rate drop below 4.0%?
Possibly. Kentucky HB 8 (2023) includes a revenue trigger that could reduce the rate from 4.0% to 3.5% effective January 1, 2026, provided the state's general fund revenues meet the required threshold. If the trigger is not met for 2026, it may be evaluated again in subsequent years.
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 $3,160 is the primary offset. Federal itemized deductions are not automatically deductible on the Kentucky return.
Official sources
- Kentucky income tax rates (tax year 2025): Kentucky Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.