Kentucky Tax Brackets 2026
Kentucky uses a single flat income tax rate of 3.5% for 2026. It applies to your taxable income after the state's deductions and exemptions, the same rate at every income level.
| Flat rate on taxable income (all filing statuses) | 3.5% |
Kentucky standard deduction (2026)
| Single | $3,360 |
| Married filing jointly | $6,720 |
| Married filing separately | $3,360 |
| Head of household | $3,360 |
Many Kentucky cities, counties and school districts levy local occupational license (payroll) taxes on wages earned in the jurisdiction: e.g. Louisville Metro ~1.45% (about 2.2% combined with school/county), Lexington-Fayette 2.25%; statewide these range roughly 0.5%-2.5%. These are separate local levies on gross wages, not part of the state income tax.
See what these rates leave of an actual salary: Kentucky paycheck calculator.
Frequently asked questions
What is the top income tax rate in Kentucky?
For 2026, the top income tax rate in Kentucky is a flat 3.5%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do Kentucky taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how Kentucky stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Kentucky: Kentucky Department of Revenue. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.