Kentucky Income Tax Brackets 2026
Kentucky taxes wages at a flat 3.5% for 2026.
Kentucky brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| All taxable income | 3.5% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| All taxable income | 3.5% |
Married filing separately
| Taxable income | Rate |
|---|---|
| All taxable income | 3.5% |
Head of household
| Taxable income | Rate |
|---|---|
| All taxable income | 3.5% |
Standard deduction: Single $3,360 · Married filing jointly $3,360 · Married filing separately $3,360 · Head of household $3,360
- Kentucky taxes income at a flat 3.5% for 2026 (down from 4%).
- Kentucky city and county occupational license taxes are not included yet.
Kentucky income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | Kentucky tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $932 | 3.1% | 3.5% |
| $50,000 | $1,632 | 3.3% | 3.5% |
| $75,000 | $2,507 | 3.3% | 3.5% |
| $100,000 | $3,382 | 3.4% | 3.5% |
| $150,000 | $5,132 | 3.4% | 3.5% |
| $200,000 | $6,882 | 3.4% | 3.5% |
| $300,000 | $10,382 | 3.5% | 3.5% |
Federal brackets
Federal income tax applies on top of Kentucky's. US federal brackets for 2026.
Frequently asked questions
What are the Kentucky income tax brackets for 2026?
Kentucky taxes wages at a flat 3.5% for 2026.
How much state income tax is owed on $75,000?
About $2,507 for a single filer with no other deductions: an average rate of 3.3%, with the last dollar taxed at 3.5%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the Kentucky standard deduction for 2026?
$3,360 for a single filer, subtracted from income before the brackets apply.
Take-home pay in Kentucky
Sources
- Kentucky DOR announces 2026 standard deduction of $3,360 (standard deduction; checked October 15, 2026)
- Kentucky 2026 withholding tax formula: 3.5% rate (rate; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.