Kentucky vs Virginia Income Tax — 2026
A single filer earning $100,000 pays $1,553 less per year in Kentucky than in Virginia — $129 a month. Kentucky charges $3,382; Virginia charges $4,936.
Why this pair has a page: bordering states.
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | Kentucky tax | Virginia tax | Difference |
|---|---|---|---|
| $50,000 | $1,632 | $2,061 | $429 less in KY |
| $75,000 | $2,507 | $3,498 | $991 less in KY |
| $100,000 | $3,382 | $4,936 | $1,553 less in KY |
| $150,000 | $5,132 | $7,811 | $2,679 less in KY |
| $250,000 | $8,632 | $13,561 | $4,929 less in KY |
| $500,000 | $17,382 | $27,936 | $10,554 less in KY |
| $1,000,000 | $34,882 | $56,686 | $21,804 less in KY |
How the two systems differ
| Kentucky | Virginia | |
|---|---|---|
| Tax structure | Flat rate | Graduated |
| Top marginal rate | 3.5% | 5.75% |
| Number of brackets | 1 | 4 |
| Standard deduction (single) | $3,360 | $8,750 |
| Personal exemption | None | $930 |
| Local income taxes | Yes | No |
| Capital gains | ordinary | ordinary |
| Population (2024) | 4,588,372 | 8,811,195 |
By filing status
| Filing status | Kentucky | Virginia | Difference |
|---|---|---|---|
| Single | $3,382 | $4,936 | $1,553 less in KY |
| Married filing jointly | $3,382 | $4,379 | $997 less in KY |
| Married filing separately | $3,382 | $4,936 | $1,553 less in KY |
| Head of household | $3,382 | $4,936 | $1,553 less in KY |
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, Kentucky costs $1,553 less per year than Virginia — $129 a month.
| Kentucky | Virginia | Difference | |
|---|---|---|---|
| State income tax | $3,382 | $4,936 | $1,553 |
| Per month | $282 | $411 | $129 |
| Effective rate | 3.38% | 4.94% | 1.55 pts |
| Marginal rate | 3.5% | 5.75% | 2.25 pts |
| Standard deduction | $3,360 | $8,750 | $5,390 |
| Taxable income | $96,640 | $90,320 | $6,320 |
| Tax structure | Flat rate | Graduated | |
| Local income taxes | Yes | No |
Local taxes are not included above. Kentucky has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.
Full detail: Kentucky · Virginia · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.Kentucky Department of RevenueState revenue department2026 Kentucky Withholding Tax Formula (42A003 (TCF)(10-2025))Retrieved · "2026 Kentucky Standard Deduction: $3,360. 2026 Kentucky Tax Rate: 3.5% of taxable income."
- 2.Tax FoundationResearch organisation (cross-check)Kentucky Tax Rates & RankingsRetrieved · Cross-check: "Kentucky has a flat 3.50 percent individual income tax rate."
- 3.Virginia Department of TaxationState revenue departmentDraft 2026 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals (Tax Rate Schedule and $930 personal exemption)Retrieved
- 4.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.