Kentucky income tax in 2026
Kentucky taxes wages at a flat 3.5% of taxable income. Kentucky's flat rate drops to 3.5% for 2026 (from 4%). The standard deduction is $3,360 per return and isn't doubled on a joint return, and there are no personal exemptions. Filers 65 or older get a $40 credit each, and a family size credit removes some or all of the tax when income is under 133% of the federal poverty line.
| Taxable income | Rate |
|---|---|
| Over $0 | 3.5% |
Joint returns get one $3,360 deduction; couples who both work can save up to $117.60 by filing separately on a combined return.
Local taxes: Many cities, counties and school districts levy occupational license taxes on wages (for example Louisville Metro, Lexington-Fayette and Boone, Kenton and Campbell counties), at rates that vary by place. Not included above.
Examples
- Single, $60,000: take-home about $48,408 a year ($4,034 a month) after $5,020 federal tax, $4,590 FICA and $1,982 Kentucky tax.
- Married, $120,000, two children under 17: about $101,098 a year ($8,425 a month) after $5,640 federal tax (after the Child Tax Credit), $9,180 FICA and $4,082 Kentucky tax.
Both use the federal standard deduction and no pre-tax deductions; change any detail in the calculator above.
Questions
What is Kentucky's income tax rate in 2026?
Kentucky taxes wages at a flat 3.5% of taxable income in 2026. Kentucky's flat rate drops to 3.5% for 2026 (from 4%). The standard deduction is $3,360 per return and isn't doubled on a joint return, and there are no personal exemptions. Filers 65 or older get a $40 credit each, and a family size credit removes some or all of the tax when income is under 133% of the federal poverty line.
How much is $60,000 a year after tax in Kentucky?
For a single filer with no pre-tax deductions, about $48,408 a year ($4,034 a month): $5,020 federal income tax, $4,590 Social Security and Medicare and $1,982 Kentucky income tax.
Are there local income taxes in Kentucky?
Yes: Many cities, counties and school districts levy occupational license taxes on wages (for example Louisville Metro, Lexington-Fayette and Boone, Kenton and Campbell counties), at rates that vary by place. They aren't included in this calculator.
Kentucky rules checked on 2026-10-01: revenue.ky.gov, revenue.ky.gov, revenue.ky.gov, apps.legislature.ky.gov. Federal figures from the IRS (Rev. Proc. 2025-32). An estimate, not tax advice.