# How much is Kentucky income tax?

Estimates 2026 Kentucky income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/kentucky-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/kentucky-income-tax-calculator.json
- Version: 995f73c67419

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, Kentucky income tax is $2,507.40 (3.34% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |
| itemized | State itemized deductions | Used if above the standard deduction. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | Kentucky income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; Kentucky additions and subtractions are not modelled.
- Not modelled for Kentucky: Local occupational license taxes are typed by the user.
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $46,640.00, stateTax = $1,632.40, total = $1,632.40. Source: Kentucky DOR, 2026 Kentucky Withholding Tax Formula, https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $96,640.00, stateTax = $3,382.40, total = $3,382.40.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $196,640.00, stateTax = $6,882.40, total = $6,882.40.

## FAQ

### What is the Kentucky income tax rate?

Kentucky taxes income at a flat 3.5%. For a single filer the schedule is 3.5% above $0 of taxable income. These are the 2026 rates.

### How is Kentucky income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the Kentucky standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. The standard deduction is $3,360 single, $3,360 married filing jointly, $3,360 separately, and $3,360 head of household. The model has no exemptions or credits for this state.

### Does Kentucky have a local income tax?

This page has no local income tax for Kentucky; if your city or county has one, add it yourself.

### What does this Kentucky calculator leave out?

Local occupational license taxes are typed by the user. It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the Kentucky rates cover?

Tax year 2026, the return you file in 2027. They come from Kentucky DOR.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- Kentucky DOR, 2026 Kentucky Withholding Tax Formula, https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf