Kentucky income tax at a glance
Kentucky’s flat rate dropped to 3.5% for 2026 under revenue-triggered cuts, with further cuts possible. The $3,360 standard deduction is not doubled on a joint return, so many couples file separately on the same form.
| Tax structure | Flat 3.5% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $3,360 / $3,360 |
| Tax on $75,000 (single) | $2,507 (3.34%) |
| Rank at $75,000 | 29th highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 6% |
How Kentucky calculates your income tax
Kentucky starts from your federal adjusted gross income (AGI). The standard deduction is $3,360 for single filers and $3,360 for married couples filing jointly ($3,360 head of household).
Taxable income × 3.5% = Kentucky income tax
Kentucky income tax rate (2026)
Kentucky applies a single 3.5% rate to all taxable income for every filing status. There are no brackets to climb: each extra $1,000 of taxable income adds $35 of state tax.
Kentucky standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $3,360 | — | — |
| Married filing jointly | $3,360 | — | — |
| Head of household | $3,360 | — | — |
Amounts before any income-based phase-outs.
Kentucky income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | KY tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,632 | 3.26% | $3,820 | $3,825 | $40,723 | $3,394 |
| $50,000 | Married jointly | $1,632 | 3.26% | $1,780 | $3,825 | $42,763 | $3,564 |
| $75,000 | Single | $2,507 | 3.34% | $7,670 | $5,738 | $59,085 | $4,924 |
| $75,000 | Married jointly | $2,507 | 3.34% | $4,640 | $5,738 | $62,115 | $5,176 |
| $100,000 | Single | $3,382 | 3.38% | $13,170 | $7,650 | $75,798 | $6,316 |
| $100,000 | Married jointly | $3,382 | 3.38% | $7,640 | $7,650 | $81,328 | $6,777 |
Step by step: $75,000 single filer in Kentucky
- Gross wages: $75,000
- Standard deduction: −$3,360
- Kentucky taxable income: $71,640
- 3.5% on $71,640 = $2,507.40
- Kentucky income tax: $2,507 — 3.34% of gross pay, with a marginal state rate of 3.5%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,915 and take-home pay is about $59,085 ($2,273 every two weeks).
Local income taxes in Kentucky
Most cities and counties levy occupational license taxes on wages — e.g. Louisville Metro about 2.2% and Lexington-Fayette 2.25%.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator. At a 1% local rate, $75,000 of wages would add about $750 a year.
Sales tax and other Kentucky taxes
The Kentucky state sales tax rate is 6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,800 in state sales tax alone.
Compare Kentucky with neighboring states
State income tax on $75,000 of wages for a single filer in Kentucky and its neighbors. Moving to Tennessee would cut state income tax on this salary by about $2,507 a year, while Illinois would cost about $1,060 more.
| State | Type | Top rate | Tax on $75k | vs KY |
|---|---|---|---|---|
| Kentucky | Flat | 3.5% | $2,507 | — |
| Illinois | Flat | 4.95% | $3,568 | +$1,060 |
| Indiana | Flat | 2.95% | $2,183 | −$324 |
| Ohio | Flat | 2.75% | $1,619 | −$888 |
| West Virginia | Graduated | 4.58% | $2,546 | +$39 |
| Virginia | Graduated | 5.75% | $3,498 | +$991 |
| Tennessee | No income tax | — | $0 | −$2,507 |
| Missouri | Graduated | 4.7% | $2,534 | +$26 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Kentucky has reciprocity with IL, IN, MI, OH, VA, WV and WI, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Kentucky income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Kentucky tax by about $350 on top of the federal savings.
- Claim state credits. Check the Kentucky return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Kentucky tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Kentucky income tax FAQ
What is the Kentucky state income tax rate?
Kentucky has a flat 3.5% rate for 2026. A single filer earning $75,000 pays an effective rate of about 3.34%.
How much Kentucky income tax do I pay on $75,000?
About $2,507 for a single filer and $2,507 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,085 a year.
What is the Kentucky standard deduction?
The standard deduction is $3,360 for single filers and $3,360 for married couples filing jointly ($3,360 head of household).
Does Kentucky have local income taxes?
Most cities and counties levy occupational license taxes on wages — e.g. Louisville Metro about 2.2% and Lexington-Fayette 2.25%.
Is Kentucky a high-tax state?
On a $75,000 salary Kentucky ranks 29 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Tennessee is cheapest at $0.