Estimate your Kentucky state income tax plus combined federal and KY state tax for 2026. 4% flat rate.
Kentucky has a flat income tax rate of 4%, reduced from 4.5% as part of ongoing tax reform. Kentucky plans additional reductions if revenue targets are met. Kentucky does not tax Social Security benefits and offers a pension income exclusion. Use the calculator above to estimate your combined federal and Kentucky state income tax for 2026. State tax figures use a simplified rate — for precise Kentucky state tax calculations, consult the Kentucky Department of Revenue or a licensed tax professional.
Kentucky has a 4% flat rate state income tax for 2026. Kentucky has a flat income tax rate of 4%, reduced from 4.5% as part of ongoing tax reform. Kentucky plans additional reductions if revenue targets are met. Kentucky does not tax Social Security benefits and offers a pension income exclusion. The state income tax is calculated separately from federal income tax and is paid through payroll withholding or quarterly estimated payments.
Kentucky has its own state standard deduction separate from the federal standard deduction ($15,750 single, $31,500 MFJ in 2026). For precise Kentucky state deduction amounts, consult the Kentucky Department of Revenue or a state tax professional.
Kentucky's 4% flat rate state income tax can be compared to other states using our state tax calculator above. The U.S. average top marginal state income tax rate is approximately 5-6%. Nine states have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), while California has the highest at 13.3%.
Kentucky offers state tax credits and deductions that may reduce your state tax liability. Common state credits include earned income credits, child tax credits, and credits for the elderly. Consult the Kentucky Department of Revenue website or a licensed tax professional for credits specific to your situation and income level.
Use the calculator above. Enter your income and KY is pre-selected as your state. The calculator computes your 2026 federal income tax using the One Big Beautiful Bill Act brackets (10%-37%), adds your estimated Kentucky state income tax (4% flat rate simplified), and displays your total tax burden, combined effective rate, and annual take-home pay. All calculations happen instantly in your browser.