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Next IRS deadline:Extended 2025 tax returns due ·

2026 tax year · updated

Kentucky income tax calculator

Kentucky has a flat income tax of 3.5%. Estimate your federal and Kentucky income tax, and your refund, below.

$
Filing status
Other income, children, overtime and withholding

Overtime premium = the half in time-and-a-half, about a third of your time-and-a-half overtime pay. Not sure? Use the no tax on overtime calculator.

Total income tax 2026

13.6% effective

$75,000 income · Single · Kentucky

$10,177

Add your withholding under “Other income, children, overtime and withholding” to see your refund or amount owed.

Federal income tax
$7,670
State income tax
$2,507

Social Security and Medicare on wages are withheld separately and are not part of income tax.

How your income is taxed (federal)

  • 10% on $12,400$1,240
  • 12% on $38,000$4,560
  • 22% on $8,500$1,870

Federal taxable income after the standard deduction: $58,900.

What this estimate assumes
  • Standard deduction (no itemizing)
  • No child tax credit
  • Other income taxed at ordinary rates (no qualified dividends or capital gains)
  • No county or city income tax (Kentucky has local income taxes in some areas)
  • Excludes the 2025 law deductions for tips, overtime, seniors and car loan interest

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32 and state sources.

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Kentucky income tax at common incomes

Wages only, standard deduction, 2026. Federal + Kentucky tax; Social Security and Medicare not included.

Kentucky income tax by income
WagesState (single)Total (single)Total (married)
$40,000$1,282$3,902 (9.8%)$2,062
$60,000$1,982$7,002 (11.7%)$4,822
$75,000$2,507$10,177 (13.6%)$7,147
$100,000$3,382$16,552 (16.6%)$11,022
$150,000$5,132$29,866 (19.9%)$20,472
$250,000$8,632$60,386 (24.2%)$46,100

Kentucky brackets

3.5% over $0 (single).

How Kentucky taxes changed

For 2026, Kentucky cut its top rate from 4% to 3.5% and raised the single standard deduction from $3,270 to $3,360. State tax on $85,000 of 1099 profit falls from $3,029 to $2,647 (−$382).

Kentucky income tax on $85,000 of 1099 profit
2025: $3,029$3,02920252026: $2,647$2,6472026
Take-home pay on a $75,000 salary
2025: $58,444$58,44420252026: $59,085$59,0852026
Kentucky income tax by year
20252026
Top income tax rate4%3.5%
Standard deduction (single)$3,270$3,360
State tax on $85,000 of 1099 profit$3,029$2,647
Take-home on a $75,000 salary$58,444$59,085

Each year uses that year's federal and Kentucky rules, so the take-home row also reflects federal changes. Federal changes · All data updates

Sources: Kentucky revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. Methodology.

Kentucky income tax FAQ

What is the Kentucky income tax rate for 2026?

Kentucky has a flat income tax of 3.5%. The top rate is 3.5%.

How much Kentucky income tax do I pay on $75,000?

About $2,507 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.

Does Kentucky have local income taxes?

Some Kentucky localities levy income or payroll taxes, which are not included here.