Kentucky Paycheck Calculator 2026
State
Kentucky (KY)
Tax Type
Flat Rate Tax
State Tax Rate
Flat 4.00%
Kentucky State Income Tax Overview
Kentucky imposes a flat state income tax rate of 4.00% on all taxable income. This means every dollar of your taxable income is taxed at the same rate, regardless of how much you earn.
How Kentucky Taxes Work in 2026
Kentucky levies a flat state income tax rate of 4.00% on all taxable income. A flat tax means every taxpayer pays the same percentage, regardless of income level, which simplifies tax filing. Kentucky offers a standard deduction of $3,160 for single filers and $6,320 for married filing jointly. This deduction reduces your taxable income before the 4.00% rate is applied. In addition to the 4.00% state income tax, Kentucky residents also pay federal income tax (10% to 37% based on income) and FICA taxes (6.2% Social Security + 1.45% Medicare).
Kentucky Flat Tax Rate
Kentucky applies a flat income tax rate of 4.00% on all taxable income, regardless of filing status or income level.
Standard deduction: $3,160 (single) / $6,320 (married filing jointly)