Kentucky Tax Brackets 2026: Income Tax Rates and Thresholds
Kentucky has a flat 3.5% rate for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
3.5%
Structure
Flat
Standard deduction
$3,360 single
Tax on $75,000 salary
$2,507
Kentucky income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| Over $0 | 3.5% | – |
Kentucky income tax brackets 2026: married filing jointly
Kentucky uses the same brackets for married couples filing jointly as for single filers. Couples still get a larger standard deduction or exemption where the state offers one.
Kentucky standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | $3,360 | $3,360 |
| Personal exemption | None | None |
| Personal credit | None | None |
How much Kentucky income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $21,640 | $757 | $757 | 3.03% |
| $50,000 | $46,640 | $1,632 | $1,632 | 3.26% |
| $75,000 | $71,640 | $2,507 | $2,507 | 3.34% |
| $100,000 | $96,640 | $3,382 | $3,382 | 3.38% |
| $150,000 | $146,640 | $5,132 | $5,132 | 3.42% |
| $250,000 | $246,640 | $8,632 | $8,632 | 3.45% |
| $500,000 | $496,640 | $17,382 | $17,382 | 3.48% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included. Most Kentucky cities and counties charge an occupational license tax on wages, often 1% to 2.5%. We use 2% by default.
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the Kentucky paycheck calculator.
Frequently Asked Questions
What are the Kentucky tax brackets for 2026?
Kentucky has a flat income tax of 3.5%. Married couples filing jointly use the same brackets.
What is the Kentucky standard deduction for 2026?
$3,360 for single filers and $3,360 for married couples filing jointly.
How much Kentucky income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $71,640 of Kentucky taxable income and owes about $2,507 in state income tax for 2026, an effective state rate of 3.3%.
What is the top Kentucky income tax rate?
3.5%, which applies to all taxable income.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
Kentucky Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
Kentucky Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
Kentucky business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.