Kentucky State Income Tax 2026
Kentucky taxes wages at a flat 3.5% in 2026. On a $75,000 salary a single filer owes about $2,507 in Kentucky income tax, an effective rate of 3.34%.
| Salary | Kentucky income tax per year | Effective state rate | Per month | Take-home after all taxes |
|---|---|---|---|---|
| $30,000 | $932 | 3.11% | $77 | $25,352 |
| $40,000 | $1,282 | 3.21% | $106 | $33,037 |
| $50,000 | $1,632 | 3.26% | $136 | $40,722 |
| $60,000 | $1,982 | 3.30% | $165 | $48,407 |
| $75,000 | $2,507 | 3.34% | $208 | $59,085 |
| $100,000 | $3,382 | 3.38% | $281 | $75,797 |
| $150,000 | $5,132 | 3.42% | $427 | $108,658 |
| $250,000 | $8,632 | 3.45% | $719 | $174,549 |
How Kentucky taxes wages
Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $3,360 for a single filer and $3,360 for joint filers. Kentucky’s state rate is 3.5%. The standard deduction on the January 2026 table is $3,360 and is not doubled for a joint return. Louisville, Lexington, and many counties add an occupational license tax. Type that rate if it is withheld from your check. Source: Kentucky Department of Revenue.
What is not in the state income tax number
The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. City or county wage tax is not included in the table; the paycheck calculator lets you add it.
Kentucky tax on a paycheck
For take-home pay after every tax, use the Kentucky paycheck calculator, or the Kentucky hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: Kentucky minimum wage. Every state at once: state income tax rates.
| State | Top rate | State income tax per year | Take-home per year |
|---|---|---|---|
| Kentucky income tax (this page) | 3.5% | $2,507 | $59,085 |
| Tennessee income tax | none | $0 | $61,592 |
| Indiana income tax | 2.95% | $2,183 | $59,409 |
| Ohio income tax | 2.75% | $1,287 | $60,305 |
Sources
Keep reading
Brackets used for the estimate
| Over | Rate |
|---|---|
| $0 | 3.5% |
| Over | Rate |
|---|---|
| $0 | 3.5% |
Source: Kentucky Department of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.
Nearby calculators
Questions
Does Kentucky have a state income tax?
Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 3.5%.
What is the Kentucky income tax rate in 2026?
A flat 3.5%.
How much Kentucky income tax on $50,000?
About $1,632 a year for a single filer in 2026, an effective rate of 3.26%. Federal tax, Social Security and Medicare are extra.
How much Kentucky income tax on $100,000?
About $3,382 a year for a single filer in 2026, an effective rate of 3.38%.
Is this the amount an employer withholds?
It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.