Kentucky income tax and brackets 2026
Kentucky taxes income at one flat rate of 3.5% in 2026. A single filer earning $75,000 in Kentucky owes about $10,177 in federal and state income tax, an effective rate of 13.6%.
Income tax · 2026
See the brackets $10,177for the year
Effective rate 13.6% of income
Federal income tax$7,67075.4%
Kentucky income tax$2,50724.6%
Taxable income
$58,900
Top federal rate
22%
Top Kentucky rate
3.5%
Kentucky tax brackets 2026
Kentucky brackets · 2026
3.5%flat rate
One flat rate
Rate
3.5%
Taxable income
$71,640
Tax
$2,507
Kentucky brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 3.5%You | All taxable income | 3.5% of taxable income |
Kentucky at a glance
- Income tax
- 3.5% flat
- Standard deduction
- $3,360
- State payroll taxes
- None
- Local occupational license tax
- Varies by city, county and school district: Louisville Metro 2.2% for residents (1.45% for nonresidents), Lexington-Fayette 2.25%, Ashland 2.375% and Somerset 1.2% from 2026
- Sales tax
- 6%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4KentuckyKentucky's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Kentucky income tax questions
What are the Kentucky tax brackets for 2026?
Kentucky has one flat rate of 3.5% on taxable income, so every taxable dollar pays the same rate.
How much income tax do I pay on $75,000 in Kentucky?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,507 in Kentucky income tax for 2026, $10,177 in all. That is 13.6% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Kentucky's brackets change?
The flat rate fell from 4% (2025) to 3.5% for 2026 under a 2025 law; further half-point cuts happen only when budget triggers are met, and the 2027 cut to 3% was not triggered, while the standard deduction is indexed to inflation each year ($3,360 for 2026, up $90).
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Kentucky's own is $3,360 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Kentucky Department of Revenue
- Kentucky DOR, 2026 standard deduction announcement ($3,360)
- Kentucky DOR, 2026 Kentucky Withholding Tax Formula (3.5% rate, $3,360 deduction)
- WKYU, Kentucky misses budget trigger for income tax cut (Sept. 4, 2026)
- Louisville Metro Revenue Commission, OL-3D 2025 instructions (2.2% resident, 1.45% nonresident)
- Lexington-Fayette Urban County Government, Revenue (2.25% occupational license fee)
- Bloomberg Law, 4 Kentucky jurisdictions increase occupational taxes (Ashland, Somerset, Walton 2026)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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