Kentucky income tax in 2026
Kentucky applies a flat 3.5% state income tax for 2026. This is withheld from each paycheck alongside federal income tax and FICA. Your effective state rate depends on your income, deductions, and filing status.
Example: $60,000 salary in Kentucky
| Gross salary | $60,000 |
| Federal income tax | -$5,020 |
| Social Security | -$3,720 |
| Medicare | -$870 |
| Kentucky state tax | -$2,100 |
| Estimated take-home | $48,290 |
| Biweekly paycheck | $1,857 |
| Effective tax rate | 19.5% |
Estimate for a single filer, standard deduction, no local tax. Adjust the calculator above for your situation.
Advertisement
Local tax considerations
Some cities and counties levy their own local income tax on top of state tax. If your locality does, enter the rate in the calculator's “Local / city tax” field for a more precise estimate. Always confirm current rates with your Kentucky tax authority.