Kentucky,
income tax, 2026.
Flat 3.5% rate (reduced from 4%). Low cost of living. Louisville and Lexington are growing metros.
Composite take-home, read at representative salaries.
| Income | Federal | FICA | State | Take-home | Effective |
|---|---|---|---|---|---|
| $60,000 | $5,020 | $4,590 | $1,989 | $48,401 | 19.3% |
| $100,000 | $13,170 | $7,650 | $3,389 | $75,791 | 24.2% |
| $150,000 | $24,734 | $11,475 | $5,139 | $108,652 | 27.6% |
| $250,000 | $51,304 | $15,064 | $8,639 | $174,993 | 30.0% |
What Kentucky charges instead.
base rate
city income tax
effective
100 = national avg.
Adjust the income, read the brackets.
Kentucky State Income Tax Brackets (2026)
Kentucky uses a flat tax rate applied to all taxable income after a $3,160 standard deduction.
Compare Kentucky with nearby states.
Frequently asked questions.
What is the Kentucky income tax rate for 2026?
Kentucky has a flat 3.5% state income tax in 2026, applied after a $3,160 standard deduction. At $75,000 gross income, state tax is approximately $2,514.
What is total (federal + state) take-home on $100,000 in Kentucky?
On $100,000 in Kentucky (2026): Federal income tax is approximately $13,170, Kentucky state tax is approximately $3,389, FICA (SS + Medicare) is approximately $7,650. Total taxes: $24,209. Take-home: $75,791 (24.2% combined effective rate).
Does Kentucky have sales tax?
Kentucky's state sales tax rate is 6%. Local jurisdictions may add additional taxes.